Revenue and Taxation Code section 162.1

(a)

The assessor, tax collector, or auditor shall charge and collect a fee to cover the actual and reasonable costs incurred by the assessor, tax collector, or auditor to prepare a certificate of payment showing taxes paid.

(b)

The amount of the fee shall be established by the board of supervisors of the county and shall be subject to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code.

Source: Section 162.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=162.1. (accessed May 9, 2025).

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162.1
162.5
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168.1
168.5
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Last Updated

Apr. 24, 2025

§ 162.1’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_162.1

Original Source: Section 162.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=162.1. (last accessed Apr. 24, 2025).