Cal. Rev. & Tax. Code § 5089

Current through the 2023 Legislative Session.

Section 5089 - Cancellation if unpaid taxes penalties and costs less than $20

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.

Ca. Rev. and Tax. Code § 5089

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