Section 5084 Of Article 5. Cancellation Of Taxes On Exempt Property From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 4. >> Article 5.
5084
. (a) No cancellation shall be made of all or any portion of
any unpaid taxes or any penalties or costs levied for prior tax years
that constitute a lien at the time of acquisition of exempt
property.
(b) Such unpaid taxes, penalties, and costs shall be paid through
escrow at the close of escrow or from the award in eminent domain, or
if unpaid for any reason, shall be transferred to the unsecured roll
pursuant to Section 5090 and are collectible from either the person
from whom the property was acquired or the public entity that
acquired the property.