Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 6000 Tax-Defaulted Property 6300-6305 Cancellation: General Information

6300-6305 Cancellation: General Information

6300. AUTHORITY
If a declaration of default is voided, the default must be canceled by the tax collector, with the approval of the auditor (Rev. & Tax. Code §4991).

6301. CONDITIONS FOR CAUSE
This section was deleted on January 1, 1999.

6302. CANCELLATION OF TAXES
When the taxes for which the property was tax-defaulted are legally canceled, the tax-default procedure used to enforce the taxes becomes void and must be canceled (Rev. & Tax. Code §4991(b)).

6303. TAXES PAID PRIOR TO THE DEFAULT
If the taxes for which the property was tax-defaulted are paid prior to the time of the default, the default is void and must be canceled (Rev. & Tax. Code §4991(a)).

6304. TAXES TRANSFERRED TO UNSECURED ROLL
When taxes for which a property has been tax-defaulted are transferred to the unsecured roll pursuant to Revenue and Taxation Code sections 4831(b) or 4840, the tax-default must be canceled.

CAUTION: No transfer to the unsecured roll may be made under Revenue and Taxation Code section 5088 if the property has become subject to the tax collector's power of sale.

6305. DUPLICATE DECLARATION OF TAX-DEFAULT
Unless the lien for taxes that resulted in a property becoming tax-defaulted has been removed through redemption, cancellation, or nullification, the property may not again be declared tax-defaulted. If tax-delinquent property has been unintentionally declared tax-defaulted a second time, the duplicate default must be canceled.