State statute
California Revenue and Taxation Code — ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property 5011-5014
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-25
- Last updated
- 2026-10-03
- Jurisdiction
- California
ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property 5011-5014¶
§ 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.)