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 5. Cancellation of Taxes on Exempt Property*

Section 5088

5088. Taxes not transferred to unsecured roll. Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property that has become subject to a power of sale pursuant to Section 3691.

History.—Added by Stats. 1979, Ch. 31, effective January 1, 1980; Stats. 1985, Ch. 316, effective January 1, 1986 substituted "become subject to . . . Section 3691" for "been tax deeded to the state for delinquency" after "that has".

* Article 5 was added by Stats. 1979, Ch. 31, in effect January 1, 1980.