Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5014 — Cancellation of Assessments on State-Assessed Property

Cal. Rev. & Tax. Code § 5014

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

The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public record. The auditor shall make any necessary changes in his account with the tax collector.

Citator

Cal. Rev. & Tax. Code § 5014 — Cancellation of Assessments on State-Assessed Property is in force in the current edition of the Code, and nothing recorded condemns it.

The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public record. The auditor shall make any necessary changes in his account with the tax collector.