{"data":{"id":"us-ca/gov-64613","jurisdiction":"us-ca","citation":"GOV § 64613","heading":"","body":"(a) Taxes levied pursuant to Section 64611 and Section 64612 shall be collected in the following manner:\n(1) County tax collectors shall be responsible for collecting the tax revenue.\n(2) Each county levying the tax shall prepare a tax return.\n(3) Each county shall create policies and procedures necessary to collect tax revenue, including, but not limited to, policies that achieve both of the following:\n(A) Ensure adequate enforcement of taxes levied pursuant to Section 64611 and Section 64612.\n(B) Provide subjects of a tax with an opportunity to appeal the amount of tax owed.","path":["Government Code - GOV","TITLE 6.8. San Francisco Bay Area Regional Housing Finance [64500. - 64652.]","PART 2. Financing Activities of the Bay Area Housing Finance Authority [64600. - 64652.]","CHAPTER 2. Revenue [64610. - 64636.]","ARTICLE 1. Special Taxes [64610. - 64614.]"],"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":"b22e7bff736ea1355db0f4b2acce3aab4d7e4f95ecb49e51bcfa41a6ddbc56f8","source_id":"us-ca","stale":false,"prev":"us-ca/gov-64612","next":"us-ca/gov-64614"},"notice":"GroundRules: Original legal text. Not legal advice."}