CHAPTER 4. Cancellations [4985. - 5091.]

Chapter 4 enacted by Stats. 1939, Ch. 154.

§§ 4985–5091 · 48 sections

1. ARTICLE 1. Generally §§ 4985–4992 · 19 sections

   • § 4985 Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof submitted by the…
   • § 4985.05 (a) Notwithstanding any other law, but except as provided in subdivision (b), a property owner shall not be liable for interest or penalties, nor shall the tax…
   • § 4985.1 In charter counties with a population of over 1,300,000, all or a portion of the duties imposed upon the auditor pursuant to Section 4985 may, upon approval of…
   • § 4985.2 Any penalty, costs, or other charges resulting from tax delinquency may be canceled by the auditor or the tax collector upon a finding of any of the following:…
   • § 4985.3 (a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of…
   • § 4985.5 (a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of…
   • § 4986 (a) All or any portion of any tax, penalty, or costs, heretofore or hereafter levied, shall, on satisfactory proof, be canceled by the auditor if it was levied…
   • § 4986.2 All or any portion of uncollected city taxes, penalties or costs shall be canceled on any of the grounds specified in Section 4986. If the city taxes are…
   • § 4986.3 All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, and not heretofore validly canceled, may, on satisfactory proof,…
   • § 4986.4 Whenever any property has been deeded to the Veterans’ Welfare Board pursuant to Division 4 of the Military and Veterans Code and a petition has been filed…
   • § 4986.5 When real property is distributed by description to the State after the lien date because there are no known heirs or because the estate or any portion thereof…
   • § 4986.6 (a) When any real property escheats to the state after the lien date and is not distributed by description, either because it is unknown, or is included in a…
   • § 4986.8 (a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection. (b) Any…
   • § 4987 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.
   • § 4988 Where real property is assessed by the assessors of two or more counties for the same year the owner may file an action in the superior court of one of these…
   • § 4990 On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly due on the property…
   • § 4990.3 An action may be brought at any time against this State or any county or city to quiet title against the lien of any taxes which have been canceled in…
   • § 4991 If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and: (a) The taxes for that year had been…
   • § 4992 If the tax collector declares property subject to a power of sale pursuant to Section 3691 and, either (a) the declaration that the property is tax defaulted…
2. ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property §§ 5011–5014 · 4 sections

   • § 5011 All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, on satisfactory proof, be canceled by the board if it was…
   • § 5012 The date and nature of the cancellation shall be entered in the records of the board.
   • § 5013 The board shall transmit a statement of the cancellation to the auditor of the county or city in which the property is located.
   • § 5014 The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public record.…
3. ARTICLE 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission §§ 5026–5029 · 4 sections

   • § 5026 On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the…
   • § 5027 If the land has been deeded to the State for taxes, the cancellation of assessment does not affect the validity of the deed to the State.
   • § 5028 This article applies to all public lands sold by the State at public auction which, at the time of the sale, were subject to a lien for taxes.
   • § 5029 This article does not apply to: (a) Lands acquired by the State on a sale for taxes, when the deed is required to be filed with the Controller. (b) Swamp and…
4. ARTICLE 3. Cancellation of Assessments on Public Lands on Application of Property Owner §§ 5061–5064 · 4 sections

   • § 5061 As used in this article, “public land” means: (a) The possession of, claim to, or right to the possession of land belonging to the United States. (b) Land on…
   • § 5062 If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supervisors shall order the auditor to cancel the assessment…
   • § 5063 This article does not apply if the assessee of the public land, after the assessment: (a) Obtained from the United States or this State a patent or the…
   • § 5064 A cancellation of assessment under this article does not relieve any person or his successor in interest from paying taxes on the property for the full time he…
5. ARTICLE 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof §§ 5071–5073 · 3 sections

   • § 5071 On petition of the State Lands Commission, the board of supervisors, at its first meeting after receipt of the petition, shall order the cancellation of all…
   • § 5072 A certificate from the State Lands Commission certifying that any sixteenth or thirty-sixth section is to be used as the base for lieu selections is authority…
   • § 5073 The board of supervisors shall report the cancellation of the liens to the State Lands Commission and to the county auditor.
6. ARTICLE 5. Cancellation of Taxes on Exempt Property §§ 5081–5091 · 14 sections

   • § 5081 As used in this article, “exempt property” means: (a) Property acquired by the United States that becomes exempt from taxation under the laws of the United…
   • § 5082 For purposes of this article, the “date of apportionment” is the earliest of the following times: (a) The date the conveyance to the acquiring entity or the…
   • § 5082.1 Every public entity shall do all of the following: (a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property…
   • § 5083 If exempt property is acquired either by negotiated purchase or eminent domain any lien on the property for ad valorem taxes is extinguished as a matter of law…
   • § 5084 (a) No cancellation shall be made of all or any portion of any unpaid taxes or any penalties or costs levied for prior tax years that constitute a lien at the…
   • § 5085 If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the fiscal year for…
   • § 5086 If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commencement of the fiscal year for which the current taxes are a…
   • § 5086.1 The auditor shall cancel taxes on the date of apportionment provided in the notice required by Section 5082.1.
   • § 5086.2 If the cancellation of taxes under this article will result in a refund, the auditor shall either process the refund to the payer of the tax or notify the…
   • § 5087 The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and costs…
   • § 5088 Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property…
   • § 5089 The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured roll…
   • § 5090 (a) If taxes, penalties, and costs that are not subject to cancellation pursuant to this article are unpaid at the time set for the declaration of default of…
   • § 5091 (a) If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall give notice to…