California Revenue and Taxation Code ARTICLE 1 - Generally

• Section 4985.
  Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof submitted by the tax collector, the auditor,...
• Section 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,...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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, be...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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.(Enacted...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018