CA Rev & Tax Code Section 4840

On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are not legally a lien, the assessor shall transmit the evidence and his or her cancellation to the auditor. On direction of the board of supervisors, the auditor shall cancel the entry as a lien on that real property and reenter such taxes as follows:


If the assessee has real property sufficient, in the assessor’s opinion, to secure the payment of the taxes, as a lien on real property.


Where there is not sufficient real property to secure the taxes:


If it is state-assessed property, on the secured roll.


In all other cases, on the unsecured roll.
Last Updated

Aug. 19, 2023

§ 4840’s source at ca​.gov