Division 7 — PROPERTY›Chapter 1 — REAL PROPERTY
Los Angeles Municipal Code Art. 8 Cancellation of Taxes on City-Owned Property
Los Angeles Municipal Code · 2026-09 edition · updated 2026-10-04 · Los Angeles
Cite as: Los Angeles Municipal Code Article 8 · Text as of 2026-10-04
Sec. 7.55. Application for Cancellation of Unpaid Taxes.¶
The President of the Board of Public Works, the Vice President of the Board of Public Works, the City Engineer or designee thereof and the General Manager of the Department of General Services are hereby severally authorized, as agents of the City of Los Angeles, a municipal corporation, to make all applications, pursuant to the provisions of Section 4986 of the Revenue and Taxation Code of the State of California, for the cancellation of uncollected taxes, penalties or costs heretofore or hereafter levied upon property acquired by the City of Los Angeles, to the Board of Supervisors of the County of Los Angeles and all proper county officials including the County Auditor and the County Counsel of the City of Los Angeles.
SECTION HISTORY
Based on Ord. No. 100,267. Amended by: Ord. No. 110,848; Ord. No. 152,427, Eff. 6-29-79; Ord. No. 171,735, Eff. 10-23-97. Readopted by Ord. No. 173,281, Eff. 6-26-00, Oper-7-1-00.
Sec. 7.56. Approval by City Attorney.¶
All such applications for cancellation of such taxes shall first be submitted, pursuant to the provisions of Section 4986.2 of the Revenue and Taxation Code of the State of California, to the City Attorney of the City of Los Angeles for the City Attorney’s written approval and consent to the cancellation of such taxes.
SECTION HISTORY
Based on Ord. No. 100,267.
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