California Statutes
§ 2191.10. — 2191.10. (Added by Stats. 2017, Ch. 164, Sec. 1.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 4. PART 4. LEVY OF TAX·Ch. 2. CHAPTER 2. Effect of Tax
Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than an amount set by that ordinance or resolution, up to two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not
relieve the taxpayer from the obligation to pay any tax.
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California § 2191.10. (2191.10. (Added by Stats. 2017, Ch. 164, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2017, Ch. 164, Sec. 1. (SB 624) Effective January 1, 2018.