§ 4991
138 words·~1 min read·
/ca/revenue-and-taxation-code/4991A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and:
(a)The taxes for that year had been paid prior to that date, or
(b)The taxes have been legally canceled, or
(c)The taxes are valid but an error subsequent to the levy of the taxes renders void the declaration; the tax collector, with the approval of the auditor, shall cancel the declaration. The fact and date of the cancellation shall be entered on the abstract or electronic data processing records.
If the tax collector is not operating under the provisions of Article 2 (commencing with Section 3446) of Chapter 2 of Part 6, the tax collector shall transmit a copy of the cancellation to the Controller in the form prescribed by the Controller.