Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 4990 — Generally
Cal. Rev. & Tax. Code § 4990
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly due on the property the county assessor or the person having custody of the roll shall certify the facts to the board of supervisors. The board of…
Citator
Cal. Rev. & Tax. Code § 4990 — Generally is in force in the current edition of the Code, and nothing recorded condemns it.
On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly due on the property the county assessor or the person having custody of the roll shall certify the facts to the board of supervisors. The board of supervisors shall then order the auditor to cancel the other charges and assessments by an entry on the margin of the roll and, if carried there, the delinquent and current roll.