SEC. 10.5. DELINQUENT PROPERTY TAX PENALTY CANCELLATION. — San Francisco Administrative Code

Esta sección aún no está traducida y se muestra en inglés.

(a) Under California Revenue and Taxation Code Section 2610.5, the Board of Supervisors authorizes the Tax Collector to establish specific procedures for the consideration of delinquent property tax penalty cancellations.

(b) The procedures established under Section 10.5(a) shall require the Tax Collector to cancel delinquent property tax penalties if the assessee or fee owner demonstrates to the Tax Collector that the delinquency was due to the City’s failure to send a notice of taxes to the owner of property

acquired after the lien date on the secured roll, provided payment of the amount of taxes due, minus any penalties and costs, is made no later than June 30 of the fiscal year in which the property owner is named as the assessee for taxes coming due.

(Added by Ord. 192-22, File No. 220541, App. 9/16/2022, Eff. 10/17/2022)

(Former Sec. 10.5 added by Resolution No. 2141(C.S.); repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)