California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. PROPERTY TAXATION |
Part 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS |
Chapter 4. Cancellations |
ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property |
Section 5014.
Latest version.
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The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public record. The auditor shall make any necessary changes in his account with the tax collector.
(Added by Stats. 1951, Ch. 1329.)