California Statutes
§ 4707. — 4707. (Amended by Stats. 1959, Ch. 482.)
California § 4707.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 8.PART 8. DISTRIBUTION
Ch. 3.CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds
This text of California § 4707. (4707. (Amended by Stats. 1959, Ch. 482.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 4707. (2026).
Text
Should any tax or assessment which was apportioned at the time of levy be changed by correction, cancellation or refund authorized by Part 9 of Division 1 of this code, a pro rata adjustment for the amount of such change shall be made in each of the funds to which apportionment previously has been made. The total pro rata adjustments of amounts previously apportioned shall be entered on the apportioned tax resources accounts of the auditor and the treasurer. The total amount of the changes shall be entered on the secured taxes receivable accounts of the auditor.
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Legislative History
Amended by Stats. 1959, Ch. 482.
Nearby Sections
2
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California § 4707., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/4707..