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Updated:   2026-02-23

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                <ns0:Id>20250AB__209199INT</ns0:Id>
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                        <ns0:Action>
                                <ns0:ActionText>INTRODUCED</ns0:ActionText>
                                <ns0:ActionDate>2026-02-18</ns0:ActionDate>
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                        <ns0:SessionYear>2025</ns0:SessionYear>
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                        <ns0:MeasureType>AB</ns0:MeasureType>
                        <ns0:MeasureNum>2091</ns0:MeasureNum>
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                <ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Johnson</ns0:AuthorText>
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                        <ns0:Legislator>
                                <ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
                                <ns0:House>ASSEMBLY</ns0:House>
                                <ns0:Name>Johnson</ns0:Name>
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                <ns0:Title> An act to amend Section 26220 of the Government Code, relating to local government. </ns0:Title>
                <ns0:RelatingClause>local government</ns0:RelatingClause>
                <ns0:GeneralSubject>
                        <ns0:Subject>Board of supervisors: debt collection.</ns0:Subject>
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                        <html:p>Existing law authorizes a board of supervisors, with the approval of the tax collector, to assign for purposes of collection any or all delinquent unsecured taxes 90 days after the date upon which they are due and delinquent when, in the judgment of the tax collector, the remedy of collecting taxes due on unsecured property by seizure and sale of property belonging to the assessee will not be used by the tax collector, as specified. </html:p>
                        <html:p>This bill would delete the above-described condition related to the judgment and use of remedy by the tax collector for collecting delinquent unsecured taxes, as specified.</html:p>
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                        <ns0:VoteRequired>MAJORITY</ns0:VoteRequired>
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                        <ns0:ImmediateEffect>NO</ns0:ImmediateEffect>
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                                <ns0:TaxLevy>NO</ns0:TaxLevy>
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                <ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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                        <ns0:Num>SECTION 1.</ns0:Num>
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                                Section 26220 of the
                                <ns0:DocName>Government Code</ns0:DocName>
                                 is amended to read:
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                                        <ns0:Num>26220.</ns0:Num>
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                                                                (a)
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                                                                The board of supervisors may, by a four-fifths vote of its members, assign for purposes of collection, under any terms and conditions that the board may prescribe, any or all delinquent bills, claims, and accounts, 30 days after the date upon which they are due and payable to the county, and any or all money judgments taken in the name of the county.
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                                                                (b)
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                                                                The board of supervisors may, by a four-fifths vote of its members, and with the approval of the tax collector, assign for purposes of collection under such terms and conditions as the board may prescribe, any or all delinquent unsecured taxes 90 days after the date upon which they are due and
                                  delinquent.
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                                                                (c)
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                                                                The board of supervisors may assign, for purposes of securing any financing of the same, any obligations arising out of any delinquent assessments or taxes levied on the secured roll by the county or any other political subdivision of the state. No assignment to a collection agency shall be made of obligations arising out of any delinquent assessments or taxes levied on the secured roll by the county or any other political subdivision of the state.
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