Property Taxes Law Guide – Revision 2013
 

Article 1 Generally

• 4985 Tax collector's or assessor's errors
• 4985.1 Transfer of auditor's duties to tax collector
• 4985.2 Delinquent penalties; cancellation
• 4985.3 Relief from penalties; pending assessment appeal
• 4985.5 Relief from penalties; pending informal review
• 4986 Cancellation of uncollected taxes; cancellation of taxes on property acquired by public agencies
• 4986.1 Amount transferred to unsecured roll; limitation [Repealed]
• 4986.2 City taxes
• 4986.3 Cancellation after assessment bond foreclosure
• 4986.4 Veterans' Welfare Board property
• 4986.5 Property distributed to State
• 4986.6 Escheated property; tax sale
• 4986.7 Acquisition of private property for public use [Repealed]
• 4986.8 Tax collector's right to cancel small amounts

• 4986.9 Court order to tax collector for tax information on property condemned; prorated taxes paid out of award; tax lienor need not be named a party; extinguished lien transferred to purchase price or award [Repealed]
• 4987 Exempt property
• 4988 Assessment by more than one county
• 4990 Certification; cancellation
• 4990.3 Quiet title suit
• 4991 Erroneous sale or deed [Repealed]
• 4991 Erroneous declaration of tax default
• 4992 Cancellation of sale, etc., with tax [Repealed]
• 4992 Erroneous declaration of power of sale
• 4993 Canceling sale [Repealed]
• 4994 Canceling deed [Repealed]

Article 1.5 Cancellation of Assessments on State-assessed Property

• 5011 Grounds for cancellation
• 5012 Entry in records

• 5013 Notification to auditor
• 5014 Duties of auditor

Article 2 Cancellation of Assessments on Public Lands on Application of State Lands Commission

• 5026 Cancellation procedure
• 5027 Effect on deed
• 5028 Lands subject
• 5029 Lands not subject

Article 3 Cancellation of Assessments on Public Lands on Application of Property Owner

• 5061 "Public land"
• 5062 Cancellation procedure
• 5063 Persons not subject
• 5064 Effect on assessee

Article 4 Cancellation of Tax Liens on Any Sixteenth or Thirty- Sixth Section or Legal Subdivision Thereof

• 5071 Procedure
• 5072 Certificate of use
• 5073 Notification

Article 5 Cancellation of Taxes on Exempt Property

• 5081 Exempt property defined
• 5082 Date of apportionment defined
• 5082.1 Duties of public entities
• 5083 Lien extinguished
• 5084 Cancellation of taxes
• 5085 Acquisition prior to beginning of fiscal year
• 5086 Acquisition after beginning of fiscal year
• 5086.1 Cancellation on date of apportionment
• 5087 Optional payment plan
• 5088 Taxes not transferred to unsecured roll
• 5089 Cancellation of taxes if less than $10.00
• 5090 Taxes not subject to cancellation
• 5091 Required notice by public entity