Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

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 [Repealed by Stats. 1994, Ch. 705, in effect January 1, 1995.]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 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.