CA Rev & Tax Code Section 5089


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.
Last Updated

Aug. 19, 2023

§ 5089’s source at ca​.gov