Cal. RTC § 5087
This is the official text of Cal. RTC § 5087, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and costs computed in accordance with this article shall not be paid through escrow at the close of escrow or from the award in eminent domain, but shall be transferred to the unsecured roll pursuant to Section 5090 and are collectible from the person from whom the property was acquired.
Status: in_force · Read it on the official government site
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