Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 1000 Secured Collections 1500-1501 Cancellations: General Information

1500-1501 Cancellations: General Information

1500. FORM AND CONTENTS
Each county may adopt its own multipurpose form. This form should combine the petition and the order of the board of supervisors and set forth the reasons for cancellation, the description of the property, and various record entries to be canceled.

1501. NUMBER OF COPIES
Sufficient copies of the petition should be made to furnish copies to the board of supervisors, the auditor, the tax collector, and, if requested, the assessor.

Assessments made by the State Board of Equalization that are double, erroneous or illegal, or for improvements that did not exist on the lien date, may be canceled by the board (Rev. & Tax. Code §5011). Such cancellations are entered on the roll by the auditor upon receipt of a statement of cancellation from the board. The auditor files the statement as a public record and adjusts the charge to the tax collector (Rev. & Tax. Code §§5013-5014).