DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 4. Cancellations 4985-5091›ARTICLE 1. Generally 4985-4992

§ 4987

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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