BlackletterCalifornia law

Revenue and Taxation Code § 5088

ARTICLE 5. Cancellation of Taxes on Exempt Property

Current as of September 28, 2026Rev. & Tax. Code, § 5088Official source ↗

Amended by Stats. 1985, Ch. 316, Sec. 91.

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.