{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4987","citation":"Rev. & Tax. Code, § 4987","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 4. Cancellations [4985. - 5091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-4"},{"name":"ARTICLE 1. Generally [4985. - 4992.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-4/article-1"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption.</p>","text":"No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-4987","source":"California Legislative Information bulk export (pubinfo)"}