Rev. & Tax. Code, § 4991 · Article 1. Generally
Rev. & Tax. Code, § 4991
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and:
(a) The taxes for that year had been paid prior to that date, or
(b) The taxes have been legally canceled, or
(c) The taxes are valid but an error subsequent to the levy of the taxes renders void the declaration; the tax collector, with the approval of the auditor, shall cancel the declaration. The fact and date of the cancellation shall be entered on the abstract or electronic data processing records.
If the tax collector is not operating under the provisions of Article 2 (commencing with Section 3446) of Chapter 2 of Part 6, the tax collector shall transmit a copy of the cancellation to the Controller in the form prescribed by the Controller.
Notes and commentary — not statutory text
History
Amended by Stats. 1985, Ch. 316, Sec. 89.
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=4991.
- Text hash
- sha256 87dd0f926bd13024d5b39ebcaf6978506d7338c744befcd412e900e6b78c9240
- 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
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.