{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4839.1","citation":"Rev. & Tax. Code, § 4839.1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9"},{"name":"CHAPTER 2. Corrections [4831. - 4925.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2"},{"name":"ARTICLE 1. Generally [4831. - 4842.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2/article-1"}],"history":"Amended by Stats. 1985, Ch. 316, Sec. 87.","effective":null,"html":"<p>If tax-defaulted property has been erroneously redeclared tax defaulted, or if property subject to a power of sale pursuant to Section <a href=\"/rtc/3691\">3691</a> has been erroneously redeclared tax defaulted or subject to a power of sale, the erroneous declarations may be canceled on the order of the board of supervisors.</p>","text":"If tax-defaulted property has been erroneously redeclared tax defaulted, or if property subject to a power of sale pursuant to Section 3691 has been erroneously redeclared tax defaulted or subject to a power of sale, the erroneous declarations may be canceled on the order of the board of supervisors.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-4839-1","source":"California Legislative Information bulk export (pubinfo)"}