Section 5088 Of Article 5. Cancellation Of Taxes On Exempt Property From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 4. >> Article 5.

. 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.