CA AB2091

Amends Government Code Section 26220 to remove the requirement that a tax collector must first determine they will not pursue seizure and sale of property before delinquent unsecured taxes can be assigned to collection agencies

Allows county boards of supervisors, with four-fifths vote and tax collector approval, to assign delinquent unsecured taxes to collection after 90 days without the additional judgment condition

Maintains existing requirements including the 90-day waiting period after taxes become due and delinquent, board supermajority vote, and tax collector approval for assignments

Does not require appropriation, has no fiscal committee referral, and requires only a majority vote for passage