Revenue and Taxation 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:

(a)

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.

(b)

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

(1)

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

(2)

In all other cases, on the unsecured roll.

Source: Section 4840, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=4840.­ (updated Jan. 1, 1991; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 4840's source at ca​.gov