Section 4986.8 Of Article 1. Generally From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 4. >> Article 1.

. (a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection.
  (b) Any penalties, costs, fees, or special assessments, excluding improvement bonds, that are the result of nonpayment of any tax bill which is canceled pursuant to this section may also be canceled.