Revenue and Taxation Code 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, upon approval of the auditor and by resolution of the board of supervisors, be transferred to the tax collector.
The tax collector shall make a report to the auditor in the manner prescribed by the auditor of any cancellation made pursuant to this section.

Source: Section 4985.1, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=4985.­1.­ (updated Jan. 1, 1972; accessed Sep. 7, 2026).

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Verified:
Sep. 7, 2026

§ 4985.1's source at ca​.gov