§ 4992
107 words·~1 min read·
/ca/revenue-and-taxation-code/4992A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the tax collector declares property subject to a power of sale pursuant to Section 3691 and, either
(a)the declaration that the property is tax defaulted is canceled under Section 4991, or
(b)the power to sell is void because of any error occurring subsequent to the declaration, then the tax collector, with the approval of the auditor, shall cancel the power to sell in the form prescribed by the Controller. The cancellation shall be acknowledged, without charge, and shall be recorded with the county recorder, without charge.
The fact and date of the cancellation shall be entered on the abstract or electronic data processing records.