Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 9. Corrections, Cancellations, and Refunds
Chapter 4. Cancellations
Article 5. Cancellation of Taxes on Exempt Property*
(a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property by the entity.
(b) Indicate on the instrument referred to in subdivision (a) the date of apportionment.
(c) Request the auditor to cancel taxes for the remaining portion of the fiscal year after the date of apportionment.
(d) Provide a map of the acquired property.
History.—Added by Stats. 1985, Ch. 650, effective January 1, 1986.
Construction.—This section does not provide a procedure for claiming a tax exemption for public property, and, therefore, does not make Section 4987 applicable to public property. L&B Real Estate v. Housing Authority of the County of Los Angeles, 149 Cal.App.4th 950.
* Article 5 was added by Stats. 1979, Ch. 31, in effect January 1, 1980.