Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 1. General Provisions.

Section 2923

2923. Discharge of accountability of small amounts. [Repealed by Stats. 1994, Ch. 705, in effect January 1, 1995.]

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.