64812. Taxes levied pursuant to Section 64811 shall be collected in the following manner:(a) The county tax collector shall be responsible for collecting the tax revenue.(b) The county shall create policies and procedures necessary to collect tax revenue, including, but not limited to, policies that achieve both of the following:(1) Ensure adequate enforcement of taxes levied pursuant to Section 64811.(2) Provide subjects of a tax with an opportunity to appeal the amount of tax owed.(Added by Stats. 2022, Ch. 661, Sec. 1. (SB 679) Effective January 1, 2023.)
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