Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 9. Corrections, Cancellations, and Refunds
Chapter 4. Cancellations
Article 5. Cancellation of Taxes on Exempt Property*
5087. Optional payment plan. The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and costs computed in accordance with this article shall not be paid through escrow at the close of escrow or from the award in eminent domain, but shall be transferred to the unsecured roll pursuant to Section 5090 and are collectible from the person from whom the property was acquired.
* Article 5 was added by Stats. 1979, Ch. 31, in effect January 1, 1980.