Rev. & Tax. Code, § 2923 · Article 1. General Provisions
Rev. & Tax. Code, § 2923
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 2011, Ch. 352, Sec. 4. (SB 948) Effective January 1, 2012.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2923.
- Text hash
- sha256 8f93661677f54c7ba9bcc9161915b0469e91cb55e8d3077905476636a165f658
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
- Gov. Code, § 25257Printed as Sections 25257, 25258, 25259, and 25259.5 of the Government Code
- Gov. Code, § 25258Printed as Sections 25257, 25258, 25259, and 25259.5 of the Government Code
- Gov. Code, § 25259Printed as Sections 25257, 25258, 25259, and 25259.5 of the Government Code
- Gov. Code, § 25259.5Printed as Sections 25257, 25258, 25259, and 25259.5 of the Government Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.