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7330-7334 Cancellation of the Notice: Administrative Requirements

7330. RECORDING CANCELLATION
Whenever a recorded notice is cancelled, the cancellation document must be recorded to give constructive notice of the elimination of the recorded notice. Form SCO 7-02 has been designed to provide an area for the recorder's stamp. The county recorder shall record the cancellation without charge (Rev. & Tax. Code §4992).

7331. ERRORS ON A CANCELLATION OF A NOTICE OF POWER TO SELL
If it is necessary to make a correction to a previously recorded Cancellation of Notice of Power to Sell Tax-Defaulted Property due to an error on the face of the document, or if the wrong tax notice was canceled, the following steps must be taken.

1) An error on the face of the document can be corrected by recording a corrected cancellation of notice of power to sell form. The following statement must be added to the form:

Corrected Cancellation of Notice of Power to Sell Tax-Defaulted Property. This cancellation is being recorded to correct an error on the original cancellation, issued ______, and recorded on ___________, in book ________ of the Official Records of said county, at page ______, wherein the ________ was in error.

NOTE: It is recommended that a copy of the correction be kept by the tax collector.

2) If, through error, the wrong notice of power to sell is cancelled, the recording of a corrected cancellation is not advised. A new cancellation should be recorded to cancel the notice of power to sell that was intended to be cancelled, and a new notice of power to sell must be recorded to reestablish the one erroneously cancelled. The following statement must be added to the new notice:

This notice is being recorded to reinstate that Notice of Power to Sell Tax-Defaulted Property recorded (__________ date) in book _______ at page _____ of the Official Records of said county, which was canceled in error by that Cancellation of Notice of Power to Sell Tax-Defaulted Property recorded ________, in book _______ at page ________ of the Official Records of the county.

7332. NOTICE OF CANCELLATION - COUNTY RECORDS
Section 4992 of the Revenue and Taxation Code provides:

"The fact and date of the cancellation shall be entered on the abstract or electronic data processing records…" (Rev. & Tax. Code §4992).

7333. COPIES
A copy should be provided to each of the following officials: tax collector, auditor, and assessor.

7334. TRANSMITTAL TO STATE CONTROLLER
This section was deleted on January 1, 1999.