Bill > AB2091

This bill modifies existing law regarding how county boards of supervisors can collect delinquent taxes on unsecured property, which refers to property not fixed to land like vehicles or business equipment. Currently, a board of supervisors can assign delinquent unsecured taxes for collection by a third party 90 days after they are due, but only if the tax collector believes that seizing and selling the delinquent taxpayer's property (a remedy outlined in Section 2951 of the Revenue and Taxation Code) is not a viable option. This bill removes that condition, allowing the board of supervisors to assign delinquent unsecured taxes for collection 90 days after they are due without needing to justify why the usual seizure and sale remedy won't be used.

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2091