Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 4985.1 — Generally

Cal. Rev. & Tax. Code § 4985.1

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

In charter counties with a population of over 1,300,000, all or a portion of the duties imposed upon the auditor pursuant to Section 4985 may, upon approval of the auditor and by resolution of the board of supervisors, be transferred to the tax collector.

Citator

Cal. Rev. & Tax. Code § 4985.1 — Generally is in force in the current edition of the Code, and nothing recorded condemns it.

In charter counties with a population of over 1,300,000, all or a portion of the duties imposed upon the auditor pursuant to Section 4985 may, upon approval of the auditor and by resolution of the board of supervisors, be transferred to the tax collector.

The tax collector shall make a report to the auditor in the manner prescribed by the auditor of any cancellation made pursuant to this section.