{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2923","citation":"Rev. & Tax. Code, § 2923","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 4. Collection on the Unsecured Roll [2901. - 2963.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4"},{"name":"ARTICLE 1. General Provisions [2901. - 2928.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4/article-1"}],"history":"Amended by Stats. 2011, Ch. 352, Sec. 4.   (SB 948)   Effective January 1, 2012.","effective":"2012-01-01","html":"<p>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 <a href=\"/gov/25257\">25257</a>, <a href=\"/gov/25258\">25258</a>, <a href=\"/gov/25259\">25259</a>, and <a href=\"/gov/25259.5\">25259.5</a> of the Government Code.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-2923","source":"California Legislative Information bulk export (pubinfo)"}