California Legal Codes and Statutes

§ 2923

Amended by Stats. 2011, Ch. 352, Sec. 4. (SB 948) Effective January 1, 2012.

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.

Cite this section

Cal. Rev. & Tax. Code § 2923 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-5-collection-of-taxes/chapter-4-collection-on-the-unsecured-roll/article-1-general-provisions/section-2923

Other sections in Article 1 - General Provisions

§ 2901§ 2902§ 2903§ 2905§ 2909.1§ 2910.1§ 2910.5§ 2910.7§ 2913§ 2921.5…§ 2927§ 2927.1§ 2927.2§ 2927.3§ 2927.4§ 2927.5§ 2927.6§ 2927.7§ 2928§ 2928.1

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.