§ 5089
59 words·~1 min read·
/ca/revenue-and-taxation-code/5089A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.