CHAPTER 3. Enforcement of Tax After Erroneous Proceedings

Chapter 3 repealed and added by Stats. 1939, Ch. 1012.

§§ 4946–4948 · 3 sections

• § 4946 All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, may on satisfactory proof submitted by the tax collector be…
• § 4947 The notice shall state: (a) The grounds of cancellation; (b) That collection of the tax for the year for which cancellation was made will be enforced unless…
• § 4948 If the board of supervisors orders that collection of the tax should be enforced, the assessor shall assess the property at its value on the lien date of the…