Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5087 — Cancellation of Taxes on Exempt Property

Cal. Rev. & Tax. Code § 5087

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 5087 — Cancellation of Taxes on Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.

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.