California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 4991

Official textleginfo.legislature.ca.gov

If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and:

# (a)

The taxes for that year had been paid prior to that date, or

# (b)

The taxes have been legally canceled, or

# (c)

The taxes are valid but an error subsequent to the levy of the taxes renders void the declaration; the tax collector, with the approval of the auditor, shall cancel the declaration. The fact and date of the cancellation shall be entered on the abstract or electronic data processing records.

If the tax collector is not operating under the provisions of Article 2 (commencing with Section 3446) of Chapter 2 of Part 6, the tax collector shall transmit a copy of the cancellation to the Controller in the form prescribed by the Controller.

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Nearby sections (25 sections)
  1. 4985.1
  2. 4986
  3. 4986.2
  4. 4986.5
  5. 4986.8
  6. 4986.3
  7. 4986.4
  8. 4986.6
  9. 4987
  10. 4988
  11. 4990
  12. 4990.3
  13. 4991
  14. 4992
  15. 5011
  16. 5012
  17. 5013
  18. 5014
  19. 5026
  20. 5027
  21. 5028
  22. 5029
  23. 5061
  24. 5062
  25. 5063
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