Rev. & Tax. Code, § 4948 · Chapter 3. Enforcement of Tax After Erroneous Proceedings
Rev. & Tax. Code, § 4948
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If the board of supervisors orders that collection of the tax should be enforced, the assessor shall assess the property at its value on the lien date of the year for which cancellation was made.
The property shall be entered on the roll prepared or being prepared in the assessment year when the cancellation is made. The entry shall be followed with “Taxes canceled for year 19_ and collection ordered enforced by Board of Supervisors ____ 19_.”
The amount charged against the property on the roll on which it is entered shall be the corrected tax for the year for which the cancellation was made. No penalties or other charges shall be charged on this assessment except those which may attach to other property assessed for the year in which this property is placed on the roll. If the tax rate for the year for which the cancellation is made has not been held invalid by a court, the tax rate to be applied shall be the rate fixed for such year. If the tax rate or any portion of it has been held invalid by a final judgment of a court, the corrected tax shall be determined by the auditor by applying all such judgments in the manner prescribed by the Controller.
Any revenue received on this assessment for the year for which cancellation is made shall be treated like revenue received from delinquent taxes for such year.
The collection of the tax shall be enforced in the same manner as the tax on other property on the roll on which it is entered.
Notes and commentary — not statutory text
History
Amended by Stats. 1943, Ch. 409.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=4948.
- Text hash
- sha256 41f179cba446cff890c1b0a8973abd39eec3b5201f673e7b53d6bd08b2ced271
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 4948. Each shows the citation as that text prints it.
Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.