Revenue and Taxation 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.

Source: Section 5089, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=5089.­ (updated Jan. 1, 1991; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 5089's source at ca​.gov