Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 1000 Secured Collections 1510-1511 Cancellations: Posting Rolls

1510-1511 Cancellations: Posting Rolls

1510. LOCAL ROLL
Cancellations are entered on the roll by the auditor (Rev. & Tax. Code §4986(a)). If the cancellation affects city taxes, consent of the city attorney is required (Rev. & Tax. Code §4986.2).

1511. STATE BOARD OF EQUALIZATION'S ROLL
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).