Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5089 — Cancellation of Taxes on Exempt Property
Cal. Rev. & Tax. Code § 5089
- 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 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…
Citator
Cal. Rev. & Tax. Code § 5089 — 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 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.