{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5088","citation":"Rev. & Tax. Code, § 5088","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 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9"},{"name":"CHAPTER 4. Cancellations [4985. - 5091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-4"},{"name":"ARTICLE 5. Cancellation of Taxes on Exempt Property [5081. - 5091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-4/article-5"}],"history":"Amended by Stats. 1985, Ch. 316, Sec. 91.","effective":null,"html":"<p>Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property that has become subject to a power of sale pursuant to Section <a href=\"/rtc/3691\">3691</a>.</p>","text":"Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property that has become subject to a power of sale pursuant to Section 3691.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/cancellation-of-taxes-on-exempt-property-5088","source":"California Legislative Information bulk export (pubinfo)"}