California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 4511
Any county may, upon the recommendation of the tax collector, and by resolution of the board of supervisors of that county adopted during the fiscal year for which it is to first apply, sell tax certificates. If the board orders the discontinuance of the procedures authorized by this part, all of the following shall occur:
# (a)
All of the provisions of this part, other than Section 4521, shall remain in full force and effect until all tax certificates have been canceled.
# (b)
The county shall maintain the Tax Certificate Redemption Fund until all tax certificates have been canceled.
# (c)
After all tax certificates have been canceled, all funds on deposit in the Tax Certificate Redemption Fund shall be paid to the tax collector to be applied and distributed in the same manner as amounts received from the collection of taxes and assessments and any costs, fees, penalties, or other amounts related thereto.
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