{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4840","citation":"Rev. & Tax. Code, § 4840","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. 1991, Ch. 532, Sec. 41.","effective":null,"html":"<p>On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are not legally a lien, the assessor shall transmit the evidence and his or her cancellation to the auditor. On direction of the board of supervisors, the auditor shall cancel the entry as a lien on that real property and reenter such taxes as follows:</p><p>(a) If the assessee has real property sufficient, in the assessor’s opinion, to secure the payment of the taxes, as a lien on real property. </p><p>(b) Where there is not sufficient real property to secure the taxes: </p><p>(1) If it is state-assessed property, on the secured roll. </p><p>(2) In all other cases, on the unsecured roll.</p>","text":"On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are not legally a lien, the assessor shall transmit the evidence and his or her cancellation to the auditor. On direction of the board of supervisors, the auditor shall cancel the entry as a lien on that real property and reenter such taxes as follows: (a) If the assessee has real property sufficient, in the assessor’s opinion, to secure the payment of the taxes, as a lien on real property. (b) Where there is not sufficient real property to secure the taxes: (1) If it is state-assessed property, on the secured roll. (2) In all other cases, on the unsecured roll.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-4840","source":"California Legislative Information bulk export (pubinfo)"}