{"data":{"id":"us-ca/rtc-5014","jurisdiction":"us-ca","citation":"RTC § 5014","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","CHAPTER 4. Cancellations [4985. - 5091.]","ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property [5011. - 5014.]"],"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":"5535950bbc7709283abbc2d9b4eccf3f8ea1c3203d9802886493f791d970adb6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5013","next":"us-ca/rtc-5026"},"notice":"GroundRules: Original legal text. Not legal advice."}