Code Section Group

Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911]

  ( Division 1 enacted by Stats. 1939, Ch. 154. )

PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170]

  ( Part 9 enacted by Stats. 1939, Ch. 154. )

CHAPTER 4. Cancellations [4985 - 5091]

  ( Chapter 4 enacted by Stats. 1939, Ch. 154. )

ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property [5011 - 5014]
  ( Article 1.5 added by Stats. 1951, Ch. 1329. )

5011.
  

All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, on satisfactory proof, be canceled by the board if it was made:

(a) More than once.

(b) Erroneously or illegally.

(c) On improvements when the improvements did not exist on the lien date.

(Amended by Stats. 1957, Ch. 155.)

5012.
  

The date and nature of the cancellation shall be entered in the records of the board.

(Added by Stats. 1951, Ch. 1329.)

5013.
  

The board shall transmit a statement of the cancellation to the auditor of the county or city in which the property is located.

(Added by Stats. 1951, Ch. 1329.)

5014.
  

The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public record. The auditor shall make any necessary changes in his account with the tax collector.

(Added by Stats. 1951, Ch. 1329.)

RTCRevenue and Taxation Code - RTC1.5