Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 4. Cancellations

Article 1. Generally

Section 4991

4991. Erroneous sale or deed. [Repealed by Stats. 1975, Ch. 214,p. 586, in effect January 1, 1976.]

4991. Erroneous declaration of tax default. If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and:

(a) The taxes for that year had been paid prior to that date, or

(b) The taxes have been legally canceled, or

(c) The taxes are valid but an error subsequent to the levy of the taxes renders void the declaration; the tax collector, with the approval of the auditor, shall cancel the declaration. The fact and date of the cancellation shall be entered on the abstract or electronic data processing records.

If the tax collector is not operating under the provisions of Article 2 (commencing with Section 3446) of Chapter 2 of Part 6, the tax collector shall transmit a copy of the cancellation to the Controller in the form prescribed by the Controller.

History.—Added by Stats. 1975, Ch. 214, p. 586, in effect January 1, 1976. Stats. 1983, Ch. 1281, in effect September 30, 1983, deleted "of Division 1" after "Chapter 2", and deleted "State" after "to the" and after "by the" in the second paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "declares" for "sells" after "tax collector" and substituted "be tax defaulted" for "the state" after "property to" in the first paragraph, substituted "the" for "that" after "prior to" and deleted "of sale" after "date" in subsection (a) thereof; and substituted "declaration" for "sale to the state" after "void the", and substituted "declaration" for "sale" after "cancel the" in the first sentence of subsection (c) thereof.