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 5089

5089. Cancellation of taxes if less than $10.00. The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured roll pursuant to this article is less than twenty dollars ($20) with respect to a given fiscal year, the unpaid taxes, penalties, and costs shall be canceled rather than transferred to the unsecured roll.

History.—Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "twenty dollars ($20) with respect to a given fiscal year" for "ten dollars ($10)" after "less than".

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