Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2611.4

2611.4. Amounts of twenty dollars or less. Any county department, officer or employee may refrain from collecting any tax, assessment, penalty or cost, license fees or money owing to the county where the amount to be collected is twenty dollars ($20) or less. Nothing in this section shall be construed as releasing any person from the payment of any tax, assessment, penalty or cost, license fee or any other money which is due and owing to the county.

History.—Added by Stats. 1957, p. 2691, in effect September 11, 1957. Stats. 1973, Ch. 152, p. 449, in effect January 1, 1974, deleted the former third sentence. Stats. 1975, Ch. 163, p. 297, in effect January 1, 1976, deleted "and upon authorization of the board of supervisors and the approval of the county counsel, or district attorney if there is no county counsel," after "code" in the first sentence, deleted the former second sentence, and added the second sentence. Stats. 1978, Ch. 1126, in effect January 1, 1979 substituted "five dollars ($5)" for "one dollar ($1)". Stats. 1983, Ch. 1224, in effect January 1, 1984, deleted "In addition to Sections 2611.1, 2611.2 and 2611.3 of this code," before "Any county" and substituted "ten dollars ($10)" for "five dollars ($5)" before "or less" in the first sentence, and added a comma after "tax" in the first and second sentences. Stats. 1992, Ch. 523, in effect January 1, 1993, substituted "twenty" for "ten" after "is", and "($20)" for "($10)" after "dollars" in the first sentence.