California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. PROPERTY TAXATION |
Part 5. COLLECTION OF TAXES |
Chapter 4. Collection on the Unsecured Roll |
ARTICLE 1. General Provisions |
Section 2923.
Latest version.
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Any county department, officer, or employee charged by law with the collection of any delinquent taxes on unsecured property may file a verified application with the board of supervisors for a discharge from accountability for the collection of the taxes, penalty, interest, or any other charge pertaining thereto, in accordance with Sections 25257, 25258, 25259, and 25259.5 of the Government Code.
(Amended by Stats. 2011, Ch. 352, Sec. 4. Effective January 1, 2012.)