Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 2. Corrections

Article 1. Generally

Section 4839.1

4839.1. Tax-defaulted property erroneously redeclared tax defaulted. If tax-defaulted property has been erroneously redeclared tax defaulted, of if property subject to a power of sale pursuant to Section 3691 has been erroneously redeclared tax defaulted or subject to a power of sale, the erroneous declarations may be canceled on the order of the board of supervisors.

History.—Added by Stats. 1955, p. 840, in effect September 7, 1955, constituting provisions formerly in Section 4839 but deleting reference to cancellation by the tax collector. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax-defaulted" for "tax-sold" after "If", substituted "redeclared tax defaulted" for "resold to the State" after "erroneously", substituted "if" for "tax-deeded" after "or", added "subject to a power of sale pursuant to Section 3691" after "property", substituted "redeclared tax defaulted or subject to a power of sale" for "resold or redeeded to the State" after "erroneously", and substituted "declarations" for "sale or deed" after "erroneous".

Statutory authorization not required.—When a tax deed is defective because its recitals do not conform to the facts, the tax collector has power, without special statutory authorization, to execute a second and corrected deed. Webster v. Somer, 159 Cal. 459. See also Morton v. Sloan, 96 Cal.App. 747, wherein the court declared that the tax collector may be compelled by mandamus to issue a corrected deed.

Presumption of proper authorization, prior law.—If an order of the board of supervisors as provided in this section is necessary to authorize the tax collector to execute a corrected tax deed, it will be presumed that such an order was made in the absence of any showing to the contrary. Fox v. Townsend, 152 Cal. 51.