{"data":{"id":"us-ca/rtc-4840","jurisdiction":"us-ca","citation":"RTC § 4840","heading":"","body":"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:\n(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.\n(b) Where there is not sufficient real property to secure the taxes:\n(1) If it is state-assessed property, on the secured roll.\n(2) In all other cases, on the unsecured roll.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d344cc4d4cf82a3f3dfc62eb3acfbc6a4fce560d94714ac58c5d70b8c33af370","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-4839.1","next":"us-ca/rtc-4841"},"notice":"GroundRules: Original legal text. Not legal advice."}