{"data":{"id":"us-ca/rtc-2923","jurisdiction":"us-ca","citation":"RTC § 2923","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 5. COLLECTION OF TAXES [2501. - 3205.]","CHAPTER 4. Collection on the Unsecured Roll [2901. - 2963.]","ARTICLE 1. General Provisions [2901. - 2928.1.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"8f93661677f54c7ba9bcc9161915b0469e91cb55e8d3077905476636a165f658","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2922.5","next":"us-ca/rtc-2927"},"notice":"GroundRules: Original legal text. Not legal advice."}