California § 4985. 4985. (Amended by Stats. 1999, Ch. 941, Sec. 31.)

California Statutes

§ 4985. — 4985. (Amended by Stats. 1999, Ch. 941, Sec. 31.)

California § 4985.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 9.PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS

Ch. 4.CHAPTER 4. Cancellations

Art. 1.ARTICLE 1. Generally

This text of California § 4985. (4985. (Amended by Stats. 1999, Ch. 941, Sec. 31.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 4985. (2026).

Text

Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof submitted by the tax collector, the auditor, or the assessor, be canceled by the auditor upon a showing that the delinquent penalty, cost, redemption penalty, interest, or redemption fee has attached because of either of the following:

(a)An error of the tax collector, the auditor, or the assessor.

(b)They were unable to complete valid procedures initiated prior to the delinquency date. The collection shall be made upon the further showing that payment of the corrected or additional amount was made within 30 days from the date that the correction was entered on the roll or abstract record.

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Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof submitted by the tax collector, the auditor, or the assessor, be canceled by the auditor upon a showing that the delinquent penalty, cost, redemption penalty, interest, or redemption fee has attached because of either of the following:
(a)
An error of the tax collector, the auditor, or the assessor.
(b)
They were unable to complete valid procedures initiated prior to the delinquency date. The collection shall be made upon the further showing that payment of the corrected or additional amount was made within 30 days from the date that the correction was entered on the roll or abstract record.