{"data":{"id":"us-ca/gov-51547","jurisdiction":"us-ca","citation":"GOV § 51547","heading":"","body":"In the case of a sale of property for taxes or special assessments, except where the sale is conducted and the funds are accounted for as provided in Division 1 (commencing with Section 101) of the Revenue and Taxation Code, all proceeds shall be accounted for and distributed as provided in Article 12 (commencing with Section 53925) of Chapter 4 of Part 1 of Division 2 of this title.","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 2. Chartered Cities [51540. - 51562.]"],"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":"44a1f29beec023d0c0f54f33ba0c748e70047015dd4d07ec853ec55fe1385c6c","source_id":"us-ca","stale":false,"prev":"us-ca/gov-51546","next":"us-ca/gov-51549"},"notice":"GroundRules: Original legal text. Not legal advice."}