Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

CHAPTER 3. Enforcement of Tax After Erroneous Proceedings

Section 4946

4946. Cancellation of tax; notice to last assessee. All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, may on satisfactory proof submitted by the tax collector be canceled by the auditor on order of the board of supervisors upon a showing that the collection of the delinquent tax cannot be enforced because of any errors in description, assessment, equalization, levy, or any other proceeding. If all or any portion of the property was taxable for the year or years for which the cancellation is made, the clerk shall send a notice to the last assessee of the property respecting the cancellation. A similar notice shall be sent to the last assessee, except that the grounds of cancellation need not be stated, in the event that any tax, penalty or costs, or any portion thereof, is ordered canceled or held void or ordered refunded by a final judgment of a court of competent jurisdiction.

History.—Stats. 1943, p. 1940, in effect August 4, 1943, revised second sentence and added first and third sentences. Stats. 1993, Ch. 1187, in effect January 1, 1994, deleted "with the written consent of the district attorney" after "supervisors" in the first sentence.