Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 4840 — Generally
Cal. Rev. & Tax. Code § 4840
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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,…
Citator
Cal. Rev. & Tax. Code § 4840 — Generally is in force in the current edition of the Code, and nothing recorded condemns it.
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.