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California · Through 2026-09-13

RTC § 5087

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]
  4. CHAPTER 4. Cancellations [4985. - 5091.]
  5. ARTICLE 5. Cancellation of Taxes on Exempt Property [5081. - 5091.]

The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and costs computed in accordance with this article shall not be paid through escrow at the close of escrow or from the award in eminent domain, but shall be transferred to the unsecured roll pursuant to Section 5090 and are collectible from the person from whom the property was acquired.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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