Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 4. Cancellations

Article 1. Generally

Section 4985

4985. Tax collector's or assessor's errors. Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof submitted by the tax collector, the auditor, or the assessor, be canceled by the auditor upon a showing that the delinquent penalty, cost, redemption penalty, interest, or redemption fee has attached because of either of the following:

(a) An error of the tax collector, the auditor, or the assessor.

(b) They were unable to complete valid procedures initiated prior to the delinquency date. The collection shall be made upon the further showing that payment of the corrected or additional amount was made within 30 days from the date that the correction was entered on the roll or abstract record.

History.—Added by Stats. 1968, p. 790, in effect November 13, 1968, formerly Section 4833. Stats. 1974, Ch. 414, p. 1003, in effect January 1, 1975, added "either:" after "upon a showing that" in the first sentence; added the subdivision letters; added "; or" at the end of subdivision (a); and added subdivision (b). Stats. 1983, Ch. 1224, in effect January 1, 1984, deleted "uncollected" after "Any", substituted "the" for "either:" after "showing that", deleted "(a) Such" before the second "delinquent", deleted "or" after "record", and deleted former subdivision (b). Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "on order of the board of supervisors with the written consent of the district attorney" after "cancelled by the auditor". Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, added "either of the following: (a)"after "because of" in the first sentence, and substituted a period for ", or because of their inability" after "assessor" in subdivision (a); added "(b) They were unable" before "to complete valid procedures", deleted "and" after "delinquency date" and added a period after "date;" and added "The collection shall be made" before "upon the further showing" to create the second sentence of subdivision (b).