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 4986.4

4986.4. Veterans' Welfare Board property. Whenever any property has been deeded to the Veterans' Welfare Board pursuant to Division 4 of the Military and Veterans Code and a petition has been filed with any county or city for the cancellation of taxes pursuant to this article, the district attorney or city attorney, as the case may be, shall investigate the facts stated in the petition, and if he finds them to be true, shall approve the petition and recommend to the legislative body that the taxes described in the petition be canceled.

History.—Added by Stats. 1945, p. 782, in effect September 15, 1945.

Authority to cancel taxes.—While this section allows the Department of Veterans Affairs to apply for and receive a cancellation of taxes that are a lien on property acquired by it, the section does not otherwise enlarge the authority to cancel taxes granted under Section 4986 of the Revenue and Taxation Code. Department of Veterans Affairs of the State of California v. Board of Supervisors of San Joaquin County, 31 Cal.2d 657.