Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 4. Cancellations

Article 1. Generally

Section 4986.8

4986.8. Tax collector's right to cancel small amounts. (a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection.

(b) Any penalties, costs, fees, or special assessments, excluding improvement bonds, that are the result of nonpayment of any tax bill which is cancelled pursuant to this section may also be cancelled.

History.—Added by Stats. 1978, Ch. 1126, in effect January 1, 1979. Stats. 1990, Ch. 126, in effect June 11, 1990, added a comma after "district tax" in subdivision (a), added "total" after "The", substituted "all taxes due" for "any tax" after "amount of", substituted "twenty" for "ten" after "exceed", and substituted "($20) per parcel'' for "($10)" after "dollars" in subdivision (b), added a comma after "costs" and substituted "result" for "results" after "are the" in subdivision (c). Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "of all taxes due" after "amount" in subdivision (b). Stats. 1994, Ch. 705, in effect January 1, 1995, substituted "bill" for "parcel" after "dollars ($20) per" in subdivision (b). Stats. 1995, Ch. 527, in effect January 1, 1996, substituted "bill" for "assessment, special district tax, or special assessment" after "any tax" in subdivision (a); deleted former subdivision (b) which read: "The total amount which may be canceled pursuant to this section shall not exceed twenty dollars ($20) per bill."; relettered former subdivision (c) as (b), substituted "fees, or special assessments, excluding improvement bonds," for "or fees" after "penalties, costs,", and added "bill" after "any tax" in subdivision (b).