Site Tools
Welcome to the State of California

2020-2022 General Overview: Discharge of Accountability

2020. GENERAL APPLICATION
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 - 25259.5 of the Government Code (Rev. & Tax. Code §2923) if the amount is too small to justify the cost of collection or if collection enforcement is impracticable (Gov. Code §25257). Form SCO 2-22 is recommended.

The application to the board of supervisors for a discharge of accountability must include (Rev. & Tax. Code §2611.2):

1) A statement of the nature of the amount owing;

2) The names of the assessees or persons liable and the amount owed by each;

3) The estimated cost of collection; and

4) Any other fact warranting the discharge, except where the board of supervisors determines that the circumstances do not warrant the furnishing of detailed information.

The fact that the tax collector has obtained a discharge of accountability does not release an assessee from the obligation to pay the amounts due (Gov. Code §25259).

2021. DELEGATION OF AUTHORITY
The board of supervisors may adopt, by majority vote, a resolution that authorizes and designates the county auditor as the officer to exercise the authority of the board. The board may order the discharge and instruct the auditor to adjust tax charges accordingly (Rev. & Tax. Code §2611.3).

2022. WHEN AMOUNT IS $20 OR LESS
An attempt to collect an amount of $20 or less may be waived without authorization of the board of supervisors or approval of the county counsel (Rev. & Tax. Code §2611.4).