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 4840

4840. Taxes mistakenly on secured roll. On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are not legally a lien, the assessor shall transmit the evidence and his or her cancellation to the auditor. On direction of the board of supervisors, the auditor shall cancel the entry as a lien on that real property and reenter such taxes as follows:

(a) If the assessee has real property sufficient, in the assessor's opinion, to secure the payment of the taxes, as a lien on real property.

(b) Where there is not sufficient real property to secure the taxes:

(1) If it is state-assessed property, on the secured roll.

(2) In all other cases, on the unsecured roll.

History.—Stats. 1973, Ch. 1190, p. 2505, in effect January 1, 1974, deleted "on personal property or possessory interests" after "taxes" in the first sentence, substituted "such taxes" for "it" after "reenter" in the second sentence, and deleted "this" after "lien on" in subdivision (a). Stats. 1991, Ch. 532, in effect January 1, 1992, added "or her" after "his" and substituted "cancellation to the auditor" for "statement of the facts to the board of supervisors" after "her" in the first sentence of the first paragraph.