{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5012","citation":"Rev. & Tax. Code, § 5012","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 1.5. Cancellation of Assessments on State-Assessed Property [5011. - 5014.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-4/article-1.5"}],"history":"Added by Stats. 1951, Ch. 1329.","effective":null,"html":"<p>The date and nature of the cancellation shall be entered in the records of the board.</p>","text":"The date and nature of the cancellation shall be entered in the records of the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/cancellation-of-assessments-on-state-assessed-property-5012","source":"California Legislative Information bulk export (pubinfo)"}