California Statutes
§ 5089. — 5089. (Amended by Stats. 1991, Ch. 532, Sec. 46.)
California § 5089.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 9.PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS
Ch. 4.CHAPTER 4. Cancellations
Art. 5.ARTICLE 5. Cancellation of Taxes on Exempt Property
This text of California § 5089. (5089. (Amended by Stats. 1991, Ch. 532, Sec. 46.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 5089. (2026).
Text
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.
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Legislative History
Amended by Stats. 1991, Ch. 532, Sec. 46.
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Bluebook (online)
California § 5089., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5089..