§ 4986.8. — 4986.8. (Amended by Stats. 1995, Ch. 527, Sec. 14.)

California § 4986.8.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 9.: PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS
• Ch. 4.: CHAPTER 4. Cancellations
• Art. 1.: ARTICLE 1. Generally

Text

(a)
On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection.
(b)
Any penalties, costs, fees, or special assessments, excluding improvement bonds, that are the result of nonpayment of any tax bill which is canceled pursuant to this section may also be canceled.

Legislative History

Amended by Stats. 1995, Ch. 527, Sec. 14. Effective January 1, 1996.