Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
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 county department, officer, or employee 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 the taxes, penalty, interest, or any other charge pertaining thereto, in accordance with Sections 25257, 25258, 25259, and 25259.5 of the Government Code.
History—Added by Stats. 1996, Ch. 800, in effect January 1, 1997. Stats. 2011, Ch. 352 (SB 948), in effect January 1, 2012, substituted "county department, officer, or employee" for "tax collector" before "charged by", substituted "the taxes, penalty, interest, or" for "taxes, penalty, and interest, and" after the second "collection of", and substituted "in accordance with Sections 25257, 25258, 25259, and 25259.5 of the Government Code" for "if the amount is so small as to not justify the cost of collection or if collection enforcement is impractical" after "pertaining thereto," in the first sentence.