Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 2. Corrections

Article 4. Incorrect Application of Payment on Redemption

Section 4922

4922. Notice to be given. If a credit is canceled on unintended property, tax collector shall notify the assessee or agent of the assessee of the unintended property by registered mail at his last known address respecting the proposed transfer, or if no address is known, at the county seat. Assessee as used in this section refers to the assessee as shown on the last roll on which the unintended property appears.

If a credit on unintended property is canceled and transferred pursuant to subdivision (b) of Section 4920, the tax collector shall inform the person owning the property immediately before issuance of the guaranty or certificate of title that the credit has been canceled and transferred and the person so notified shall be personally liable for the amount so transferred which shall be collected in the manner specified for the collection of taxes on the unsecured roll.

History.—Added by Stats. 1971, p. 193, in effect March 4, 1972. Stats. 1974, Ch. 1101, p. 2348, in effect January 1, 1975, substituted "tax collector" for "redemption officer" in the first sentence of the first paragraph and in the first sentence of the second paragraph.