ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property [5011. - 5014.]

Cal. Revenue and Taxation Code - RTC 1.5.

in effect

Cal. Revenue and Taxation Code - RTC § 5011. Section 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 made: (a) More than once. (b) Erroneously or illegally. (c) On improvements when the improvements did not exist on the lien date.

Cal. Revenue and Taxation Code - RTC § 5012. Section 5012.

The date and nature of the cancellation shall be entered in the records of the board.

Cal. Revenue and Taxation Code - RTC § 5013. Section 5013.

The board shall transmit a statement of the cancellation to the auditor of the county or city in which the property is located.

Cal. Revenue and Taxation Code - RTC § 5014. Section 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. The auditor shall make any necessary changes in his account with the tax collector.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026