California Revenue and Taxation Code

§ 4840

RTC § 4840Div. 1 · Part 9 · Ch. 2 · Art. 1

Statute text

On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are not legally a lien, the assessor shall transmit the evidence and his or her cancellation to the auditor. On direction of the board of supervisors, the auditor shall cancel the entry as a lien on that real property and reenter such taxes as follows:

(a)If the assessee has real property sufficient, in the assessor’s opinion, to secure the payment of the taxes, as a lien on real property.

(b)Where there is not sufficient real property to secure the taxes:

…

Legislative history

Amended by Stats. 1991, Ch. 532, Sec. 41.