Chapter 1b. Unsecured Roll of California Revenue And Taxation Code >> Division 1. >> Part 8. >> Chapter 1b.

As used in this chapter, "taxes" includes all taxes and assessments charged on the current unsecured roll.

Taxes shall be distributed to each fund on the basis of the tax rate established for the current unsecured roll and in the same proportion that the tax rate for each fund bears to the total tax rate applicable.

Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this state shall be distributed to the county general fund.