Cal. Rev. & Tax. Code § 5087

Current through the 2023 Legislative Session.

Section 5087 - No payment through escrow or from award in eminent domain; transfer to unsecured roll and collectible from person from whom property acquired

The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and costs computed in accordance with this article shall not be paid through escrow at the close of escrow or from the award in eminent domain, but shall be transferred to the unsecured roll pursuant to Section 5090 and are collectible from the person from whom the property was acquired.

Ca. Rev. and Tax. Code § 5087

Added by Stats. 1979, Ch. 31.