§ 4840
126 words·~1 min read·
/ca/revenue-and-taxation-code/4840A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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:
(1)If it is state-assessed property, on the secured roll.
(2)In all other cases, on the unsecured roll.