ARTICLE 1. Generally [4985. - 4992.]
Article 1 enacted by Stats. 1939, Ch. 154.
§§ 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…