Board of supervisors: debt collection.

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.