GroundRules
RTC § 4840
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]
- CHAPTER 2. Corrections [4831. - 4925.]
- ARTICLE 1. Generally [4831. - 4842.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON