(a) Taxes levied pursuant to Section 64611 and Section 64612 shall be collected in the following manner: (1) County tax collectors shall be responsible for collecting the tax revenue. (2) Each county levying the tax shall prepare a tax return. (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: (A) Ensure adequate enforcement of taxes levied pursuant to Section 64611 and Section 64612. (B) Provide subjects of a tax with an opportunity to appeal the amount of tax owed.
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