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Earlier editions: 2020-112018-11

DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 4. Cancellations 4985-5091›ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property 5011-5014

§ 5014

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1951, Ch. 1329.)

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California Revenue and Taxation Code

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