California Revenue and Taxation Code

§ 5089

RTC § 5089Div. 1 · Part 9 · Ch. 4 · Art. 5

Statute text

The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured roll pursuant to this article is less than twenty dollars ($20) with respect to a given fiscal year, the unpaid taxes, penalties, and costs shall be canceled rather than transferred to the unsecured roll.

Legislative history

Amended by Stats. 1991, Ch. 532, Sec. 46.