Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2611.1

2611.1. Discharge of accountability. Any county department, officer or employee charged by law with the collection of any county tax assessment, penalty or cost, license fees or money owing the county for any reason, that is due and payable, may file a verified application with the board for a discharge from accountability for the collection of the tax assessment, penalty or cost, license fees or money owing the county for any reason if the amount is so small as not to justify the cost of collection or if collection enforcement is impractical. The board of supervisors may adopt, with the approval of a majority of its entire membership, a resolution that authorizes and designates the county auditor as the officer to exercise the authority of the board under this section. No discharge from accountability obtained pursuant to this section shall be construed to release any person other than the person who obtained that discharge from an obligation to pay amounts that are due and owing.

History.—Added by Stats. 1957, p. 2691, in effect September 11, 1957. Stats. 1994, Ch. 705, in effect January 1, 1995, substituted "that" for "which" after "reason," in the first sentence, and added the second and third sentences. Stats. 1996, Ch. 800, in effect January 1, 1997, added "or if collection enforcement is impractical" after "the cost of collection" in the first sentence.