Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 1000 Secured Collections 1530-1532 Cancellations: Double Assessments

1530-1532 Cancellations: Double Assessments

1530. TO SAME PARTY
Upon discovery that any property is assessed by the same taxing agency more than once to the same person, and provided all charges justly due on one of the assessments have been paid, the other assessment may be canceled by the auditor on order from the board of supervisors (Rev. & Tax. Code §4990).

1531. TO DIFFERENT PARTIES
When property has been assessed to two different parties, the incorrect assessment shall be canceled, pursuant to Revenue and Taxation Code section 4986.

1532. BY DIFFERENT COUNTIES
If the same parcel is assessed in two counties, and each county claims its assessment to be valid, the owner may bring a court action to compel the counties to litigate their claims (Rev. & Tax. Code §4988).