§ 4840. — 4840. (Amended by Stats. 1991, Ch. 532, Sec. 41.)

California § 4840.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 9.: PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS
• Ch. 2.: CHAPTER 2. Corrections
• Art. 1.: ARTICLE 1. Generally

Text

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.

Legislative History

Amended by Stats. 1991, Ch. 532, Sec. 41.