California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 4840
On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are not legally a lien, the assessor shall transmit the evidence and his or her cancellation to the auditor. On direction of the board of supervisors, the auditor shall cancel the entry as a lien on that real property and reenter such taxes as follows:
# (a)
If the assessee has real property sufficient, in the assessor’s opinion, to secure the payment of the taxes, as a lien on real property.
# (b)
Where there is not sufficient real property to secure the taxes:
(1)If it is state-assessed property, on the secured roll.
(2)In all other cases, on the unsecured roll.
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