Section 5089 Of Article 5. Cancellation Of Taxes On Exempt Property From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 4. >> Article 5.

. The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured roll pursuant to this article is less than twenty dollars ($20) with respect to a given fiscal year, the unpaid taxes, penalties, and costs shall be canceled rather than transferred to the unsecured roll.