California Statutes
§ 4990. — 4990. (Amended by Stats. 1970, Ch. 129.)
California § 4990.
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 § 4990. (4990. (Amended by Stats. 1970, Ch. 129.)) 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 § 4990. (2026).
Text
On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly due on the property the county assessor or the person having custody of the roll shall certify the facts to the board of supervisors. The board of supervisors shall then order the auditor to cancel the other charges and assessments by an entry on the margin of the roll and, if carried there, the delinquent and current roll.
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Legislative History
Amended by Stats. 1970, Ch. 129.
Nearby Sections
2
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Bluebook (online)
California § 4990., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/4990..