{"data":{"id":"us-ca/rtc-5089","jurisdiction":"us-ca","citation":"RTC § 5089","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","CHAPTER 4. Cancellations [4985. - 5091.]","ARTICLE 5. Cancellation of Taxes on Exempt Property [5081. - 5091.]"],"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":"b76cd321d19d7192fb81aa3394e15ff80fb288c84532d4726a0c6d2adcbdba21","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5088","next":"us-ca/rtc-5090"},"notice":"GroundRules: Original legal text. Not legal advice."}