{"data":{"id":"us-ca/gov-51521","jurisdiction":"us-ca","citation":"GOV § 51521","heading":"","body":"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.","path":["Government Code - GOV","TITLE 5. LOCAL AGENCIES [50001. - 57607.]","DIVISION 1. CITIES AND COUNTIES [50001. - 52203.]","PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES [51300. - 51953.]","CHAPTER 2. Transfer of City Tax Functions [51500. - 51562.]","ARTICLE 1. General [51500. - 51521.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ce61964ba7957acf722a70193eb6666b09a45f4a852ed8607ae9d42f1b3a7bfb","source_id":"us-ca","stale":false,"prev":"us-ca/gov-51520","next":"us-ca/gov-51540"},"notice":"GroundRules: Original legal text. Not legal advice."}