Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Part 5. Collection of Taxes
CHAPTER 4. Collection on the Unsecured Roll
Article 1. General Provisions.
2923. Discharge from accountability. Any tax collector charged by law with the collection of any delinquent taxes on unsecured property may file a verified application with the board of supervisors for a discharge from accountability for the collection of taxes, penalty, and interest, and any other charge pertaining thereto, if the amount is so small as to not justify the cost of collection or if collection enforcement is impractical.
History—Added by Stats. 1996, Ch. 800, in effect January 1, 1997.