CA DMV is a bit unpredictable in this scenario. they definitely do not cancel fees, and their memory is much longer than 7 years in my experience. there will be at least 3 years of fees and penalties accrued (i've seen 3 years cited as a "max allowed" ) and i'll be aroud 800-1k$
something so new as this will likely never fall out of the CA DMV memory system.
list and sell them as is. we're talking about 14 and 16 year old "enthusiast" model BMWs here. anyone that really wants one would like to be the one reviving it so they know it wasn't fucked up. they don't have to be smogged to legally sell, so long as the BUYER understands it'll have to be smogged before it can be legally driven on the street. insist that the vehicles be towed or trailered away from the property.
look for the DMV "Transfer Only" paperwork section in here
https://www.dmv.ca.gov/portal/wcm/c...0-f454029b92a6/ch11_transfers.pdf?MOD=AJPERES
i've done it , it's not that hard. the drag is that they have to be on a valid non-op to do it so those back fees aren't going to be avoided unless someone had the foresight to no-op them years ago.
make an appointment
Transfer on Death might also apply depending on how the ownership is stated on the respective titles.