California AB2091 allows the board of supervisors to assign delinquent taxes and claims for collection under certain conditions.
California AB2091 amends Section 26220 of the Government Code to allow the board of supervisors to assign delinquent taxes and claims for collection. The board can assign delinquent unsecured taxes 90 days after they are due, if the tax collector decides not to use a specific remedy. The board can also assign delinquent bills, claims, and accounts 30 days after they are due, and any money judgments taken in the county's name. The board must vote with a four-fifths majority to assign these items, and cannot assign obligations arising from delinquent assessments or taxes to a collection agency.
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