California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. PROPERTY TAXATION |
Part 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS |
Chapter 2. Corrections |
ARTICLE 1. Generally |
Section 4840.
Latest version.
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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.
(Amended by Stats. 1991, Ch. 532, Sec. 41.)