California Revenue and Taxation Code CHAPTER 3 - Enforcement of Tax After Erroneous Proceedings

• Section 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...
• Section 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 cause is...
• Section 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...

Last modified: October 22, 2018