Government Code section 51521


When delinquent taxes of a general law city, with costs and penalties, have been paid to the county treasurer, the money collected, including, if authorized by the board of supervisors as a matter of general county policy, the costs and penalties on such delinquent taxes, shall be paid to the city, after deduction of the county’s compensation.

Source: Section 51521, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=51521.­ (updated Jan. 1, 1974; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 51521's source at ca​.gov