Section 2923.

Cal. Revenue and Taxation Code - RTC § 2923.
in effect
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Any county department, officer, or employee charged by law with the collection of any delinquent taxes on unsecured property may file a verified application with the board of supervisors for a discharge from accountability for the collection of the taxes, penalty, interest, or any other charge pertaining thereto, in accordance with Sections 25257, 25258, 25259, and 25259.5 of the Government Code.

References

referencesCal. Government Code - GOV § 25257.
referencesCal. Government Code - GOV § 25258.
referencesCal. Government Code - GOV § 25259.
referencesCal. Government Code - GOV § 25259.5.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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