California Code
PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS
CHAPTER 4 - Cancellations

ARTICLE 1 - Generally

Section 4985. - 4985. Any delinquent penalty, cost, redemption penalty, interest, or redemption...

Section 4985.1. - 4985.1. In charter counties with a population of over 1,300,000,...

Section 4985.2. - 4985.2. Any penalty, costs, or other charges resulting from tax...

Section 4985.3. - 4985.3. (a) Notwithstanding Section 2610.5, in the case of cancellations...

Section 4985.5. - 4985.5. (a) Notwithstanding Section 2610.5, in the case of cancellations...

Section 4986. - 4986. (a) All or any portion of any tax, penalty,...

Section 4986.2. - 4986.2. All or any portion of uncollected city taxes, penalties...

Section 4986.3. - 4986.3. All or any portion of any uncollected tax, penalty,...

Section 4986.4. - 4986.4. Whenever any property has been deeded to the Veterans’...

Section 4986.5. - 4986.5. When real property is distributed by description to the...

Section 4986.6. - 4986.6. (a) When any real property escheats to the state...

Section 4986.8. - 4986.8. (a) On recommendation of the tax collector, the auditor...

Section 4987. - 4987. No cancellation shall be made of charges on tax...

Section 4988. - 4988. Where real property is assessed by the assessors of...

Section 4990. - 4990. On discovery that any property is assessed by the...

Section 4990.3. - 4990.3. An action may be brought at any time against...

Section 4991. - 4991. If the tax collector declares property to be tax...

Section 4992. - 4992. If the tax collector declares property subject to a...

ARTICLE 1.5 - Cancellation of Assessments on State-Assessed Property

Section 5011. - 5011. All or any portion of any assessment of state-assessed...

Section 5012. - 5012. The date and nature of the cancellation shall be...

Section 5013. - 5013. The board shall transmit a statement of the cancellation...

Section 5014. - 5014. The auditor shall enter the cancellation on the roll...

ARTICLE 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission

Section 5026. - 5026. On application by the State Lands Commission, accompanied by...

Section 5027. - 5027. If the land has been deeded to the State...

Section 5028. - 5028. This article applies to all public lands sold by...

Section 5029. - 5029. This article does not apply to: (a) Lands acquired...

ARTICLE 3 - Cancellation of Assessments on Public Lands on Application of Property Owner

Section 5061. - 5061. As used in this article, “public land” means: (a)...

Section 5062. - 5062. If any public land is heretofore or hereafter assessed...

Section 5063. - 5063. This article does not apply if the assessee of...

Section 5064. - 5064. A cancellation of assessment under this article does not...

ARTICLE 4 - Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof

Section 5071. - 5071. On petition of the State Lands Commission, the board...

Section 5072. - 5072. A certificate from the State Lands Commission certifying that...

Section 5073. - 5073. The board of supervisors shall report the cancellation of...

ARTICLE 5 - Cancellation of Taxes on Exempt Property

Section 5081. - 5081. As used in this article, “exempt property” means: (a)...

Section 5082. - 5082. For purposes of this article, the “date of apportionment”...

Section 5082.1. - 5082.1. Every public entity shall do all of the following:...

Section 5083. - 5083. If exempt property is acquired either by negotiated purchase...

Section 5084. - 5084. (a) No cancellation shall be made of all or...

Section 5085. - 5085. If exempt property is acquired by negotiated purchase, gift,...

Section 5086. - 5086. If exempt property is acquired by negotiated purchase, gift,...

Section 5086.1. - 5086.1. The auditor shall cancel taxes on the date of...

Section 5087. - 5087. The board of supervisors of a county may provide...

Section 5088. - 5088. Notwithstanding any other provision of this article, unpaid taxes,...

Section 5089. - 5089. The board of supervisors of a county may prescribe...

Section 5090. - 5090. (a) If taxes, penalties, and costs that are not...

Section 5091. - 5091. (a) If a public entity proposes to acquire property...