reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 4986.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4986.6.

4986.6.  (a) When any real property escheats to the state after the lien date and is not distributed by description, either because it is unknown, or is included in a general distribution clause without description, or is property as to which no probate proceedings have been taken, all taxes levied upon the real property are valid and any tax sale for those taxes conveys the same title thereto as if no escheat had occurred, notwithstanding any provision of law to the contrary. All those taxes levied upon the real property and tax sales duly taken pursuant to law occurring before the effective date of this section are hereby validated.(b) If real property as described in subdivision (a) is discovered prior to tax sale by delivery to the tax collector of a certified death certificate, the public administrator of the county where the decedent resided at the time of death, and in the county in which the property is situated, if different, shall be notified of the decedent’s property that is subject to loss, injury, waste or misappropriation under Section 7600 of the Probate Code. The public administrator of the county where the decedent resided at the time of death shall take possession or control of the property under Section 7601 of Probate Code and conduct a probate investigation as authorized under Sections 7602 and 7603 of the Probate Code. Following the probate investigation, the public administrator shall do one of the following:(1) If a person with a higher priority cannot be found to assume responsibility for the estate, the public administrator of the county where the decedent resided at the time of death shall immediately commence probate proceedings with respect to the property, and the tax sale may not be made. The probate proceedings may be summary proceedings, as authorized by Section 7660 of the Probate Code, or formal proceedings as authorized by Letters of Administration from the Superior Court under Section 7620 of the Probate Code. A tax sale may not be made until the probate process is completed.(2) If a person with a higher priority cannot be found to assume responsibility for the estate, and the value of the estate will not cover the taxes, the secured liens, and the cost of probate, the public administrator of the county where the decedent resided at the time of death, as authorized by Section 7603 of Probate Code, shall notify the tax collector in writing that the public administrator has investigated the estate and has determined that the anticipated equity in the property after settlement of all secured liens and taxes does not warrant opening estate administration, at which time the tax sale may proceed.(Amended by Stats. 2004, Ch. 888, Sec. 10. Effective January 1, 2005.)
CA Rev & Tax Code § 4986.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4986.8.

4986.8.  (a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection.(b) Any penalties, costs, fees, or special assessments, excluding improvement bonds, that are the result of nonpayment of any tax bill which is canceled pursuant to this section may also be canceled.(Amended by Stats. 1995, Ch. 527, Sec. 14. Effective January 1, 1996.)
CA Rev & Tax Code § 4987 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4987.

4987.  No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 4988 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4988.

4988.  Where real property is assessed by the assessors of two or more counties for the same year the owner may file an action in the superior court of one of these counties against the conflicting claimants, discharge the obligation by paying the largest amount of taxes levied on the property by any of the counties into court, and compel the counties to interplead and litigate their several claims among themselves under section 386 of the Code of Civil Procedure.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 4990 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4990.

4990.  On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly due on the property the county assessor or the person having custody of the roll shall certify the facts to the board of supervisors. The board of supervisors shall then order the auditor to cancel the other charges and assessments by an entry on the margin of the roll and, if carried there, the delinquent and current roll.(Amended by Stats. 1970, Ch. 129.)
CA Rev & Tax Code § 4990.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4990.3.

4990.3.  An action may be brought at any time against this State or any county or city to quiet title against the lien of any taxes which have been canceled in accordance with this division.(Added by Stats. 1939, Ch. 530.)
CA Rev & Tax Code § 4991 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4991.

4991.  If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and:(a) The taxes for that year had been paid prior to that date, or(b) The taxes have been legally canceled, or(c) The taxes are valid but an error subsequent to the levy of the taxes renders void the declaration; the tax collector, with the approval of the auditor, shall cancel the declaration. The fact and date of the cancellation shall be entered on the abstract or electronic data processing records.If the tax collector is not operating under the provisions of Article 2 (commencing with Section 3446) of Chapter 2 of Part 6, the tax collector shall transmit a copy of the cancellation to the Controller in the form prescribed by the Controller.(Amended by Stats. 1985, Ch. 316, Sec. 89.)
CA Rev & Tax Code § 4992 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1 - Generally|Section 4992.

4992.  If the tax collector declares property subject to a power of sale pursuant to Section 3691 and, either (a) the declaration that the property is tax defaulted is canceled under Section 4991, or (b) the power to sell is void because of any error occurring subsequent to the declaration, then the tax collector, with the approval of the auditor, shall cancel the power to sell in the form prescribed by the Controller. The cancellation shall be acknowledged, without charge, and shall be recorded with the county recorder, without charge.The fact and date of the cancellation shall be entered on the abstract or electronic data processing records.(Amended by Stats. 1998, Ch. 497, Sec. 27. Effective January 1, 1999.)
CA Rev & Tax Code § 5011 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1.5 - Cancellation of Assessments on State-Assessed Property|Section 5011.

5011.  All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, on satisfactory proof, be canceled by the board if it was made:(a) More than once.(b) Erroneously or illegally.(c) On improvements when the improvements did not exist on the lien date.(Amended by Stats. 1957, Ch. 155.)
CA Rev & Tax Code § 5012 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1.5 - Cancellation of Assessments on State-Assessed Property|Section 5012.

5012.  The date and nature of the cancellation shall be entered in the records of the board.(Added by Stats. 1951, Ch. 1329.)
CA Rev & Tax Code § 5013 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1.5 - Cancellation of Assessments on State-Assessed Property|Section 5013.

5013.  The board shall transmit a statement of the cancellation to the auditor of the county or city in which the property is located.(Added by Stats. 1951, Ch. 1329.)
CA Rev & Tax Code § 5014 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 1.5 - Cancellation of Assessments on State-Assessed Property|Section 5014.

5014.  The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public record. The auditor shall make any necessary changes in his account with the tax collector.(Added by Stats. 1951, Ch. 1329.)
CA Rev & Tax Code § 5026 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission|Section 5026.

5026.  On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the application and that the land is public land of the State, the board of supervisors shall order the auditor to cancel all assessments for taxes levied on the land. On the making of the order all the assessments and the taxes levied on the assessments are null.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 5027 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission|Section 5027.

5027.  If the land has been deeded to the State for taxes, the cancellation of assessment does not affect the validity of the deed to the State.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 5028 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission|Section 5028.

5028.  This article applies to all public lands sold by the State at public auction which, at the time of the sale, were subject to a lien for taxes.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 5029 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission|Section 5029.

5029.  This article does not apply to:(a) Lands acquired by the State on a sale for taxes, when the deed is required to be filed with the Controller.(b) Swamp and overflowed lands.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 5061 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 3 - Cancellation of Assessments on Public Lands on Application of Property Owner|Section 5061.

5061.  As used in this article, “public land” means:(a) The possession of, claim to, or right to the possession of land belonging to the United States.(b) Land on which final payment had not been made to the United States at the time of assessment.(c) Land sold by this State on which the full purchase price has not been paid.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 5062 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 3 - Cancellation of Assessments on Public Lands on Application of Property Owner|Section 5062.

5062.  If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supervisors shall order the auditor to cancel the assessment if:(a) Verified application is made by the owner of the land, and(b) The applicant files with the board of supervisors a certificate of the Register of the United States Lands Office, or of the State Lands Commission, showing that the assessee or his successor in interest never received a patent or otherwise acquired title to the land.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 5063 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 3 - Cancellation of Assessments on Public Lands on Application of Property Owner|Section 5063.

5063.  This article does not apply if the assessee of the public land, after the assessment:(a) Obtained from the United States or this State a patent or the absolute title to the land.(b) Retains any interest in the land.(c) Has been in possession of the land.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 5064 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 3 - Cancellation of Assessments on Public Lands on Application of Property Owner|Section 5064.

5064.  A cancellation of assessment under this article does not relieve any person or his successor in interest from paying taxes on the property for the full time he had the possession of the property, no matter in whose name the property was assessed, nor does it give the assessee any rights he would not have had if the assessment had not been canceled.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 5071 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 4 - Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof|Section 5071.

5071.  On petition of the State Lands Commission, the board of supervisors, at its first meeting after receipt of the petition, shall order the cancellation of all liens for taxes on any sixteenth or thirty-sixth section, or legal subdivision thereof, which, subsequent to March 24, 1909, is used as the base for lieu selections.(Added by Stats. 1955, Ch. 69.)
CA Rev & Tax Code § 5072 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 4 - Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof|Section 5072.

5072.  A certificate from the State Lands Commission certifying that any sixteenth or thirty-sixth section is to be used as the base for lieu selections is authority for the action of the board of supervisors in ordering the cancellation of liens for taxes on such lands.(Added by Stats. 1955, Ch. 69.)
CA Rev & Tax Code § 5073 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 4 - Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof|Section 5073.

5073.  The board of supervisors shall report the cancellation of the liens to the State Lands Commission and to the county auditor.(Amended by Stats. 1955, Ch. 476.)
CA Rev & Tax Code § 5081 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5081.

5081.  As used in this article, “exempt property” means:(a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States.(b) Property acquired by the state or by a county, city, school district, or other public entity, that becomes exempt from taxation under the laws of the state.(Added by Stats. 1979, Ch. 31.)
CA Rev & Tax Code § 5082 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5082.

5082.  For purposes of this article, the “date of apportionment” is the earliest of the following times:(a) The date the conveyance to the acquiring entity or the final order of condemnation is recorded.(b) The date of actual possession by the acquiring entity.(c) The date upon or after which the acquiring entity may take possession as authorized by an order for possession or by a declaration of taking.(Added by Stats. 1979, Ch. 31.)
CA Rev & Tax Code § 5082.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5082.1.

5082.1.  Every public entity shall do all of the following:(a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property by the entity.(b) Indicate on the instrument referred to in subdivision (a) the date of apportionment.(c) Request the auditor to cancel taxes for the remaining portion of the fiscal year after the date of apportionment.(d) Provide a map of the acquired property.(Added by Stats. 1985, Ch. 650, Sec. 2.)
CA Rev & Tax Code § 5083 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5083.

5083.  If exempt property is acquired either by negotiated purchase or eminent domain any lien on the property for ad valorem taxes is extinguished as a matter of law upon the acquisition of the property, and the lien immediately transfers and attaches to the proceeds constituting the purchase price or award.(Added by Stats. 1979, Ch. 31.)
CA Rev & Tax Code § 5084 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5084.

5084.  (a) No cancellation shall be made of all or any portion of any unpaid taxes or any penalties or costs levied for prior tax years that constitute a lien at the time of acquisition of exempt property.(b) Such unpaid taxes, penalties, and costs shall be paid through escrow at the close of escrow or from the award in eminent domain, or if unpaid for any reason, shall be transferred to the unsecured roll pursuant to Section 5090 and are collectible from either the person from whom the property was acquired or the public entity that acquired the property.(Added by Stats. 1979, Ch. 31.)
CA Rev & Tax Code § 5085 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5085.

5085.  If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the fiscal year for which taxes are a lien on the property, the amount of the taxes for that fiscal year shall be canceled and are not collectible from either the person from whom the property was acquired or the public entity that acquired the property.(Added by Stats. 1979, Ch. 31.)
CA Rev & Tax Code § 5086 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5086.

5086.  If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commencement of the fiscal year for which the current taxes are a lien on the property:(a) The portion of the current taxes and any penalties and costs that are allocable to the part of the fiscal year that ends on the day before the date of apportionment shall be paid through escrow at the close of escrow or from the award in eminent domain.(b) The portion of the current taxes and any penalties and costs that are allocable to the part of the fiscal year that begins on the date of apportionment shall be canceled and are not collectible either from the person from whom the property was acquired or from the public entity that acquired the property.(c) If the amount of taxes or special assessment liens is unknown, the portion of the current taxes attributable to the period of the fiscal year that ends on the day before the date of apportionment shall be ascertained by the auditor on a pro rata basis of the previous year’s taxes, and shall be paid to the tax collector. The auditor shall adjust the assessment roll and the tax charge accordingly.(Amended by Stats. 1988, Ch. 830, Sec. 27. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
CA Rev & Tax Code § 5086.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5086.1.

5086.1.  The auditor shall cancel taxes on the date of apportionment provided in the notice required by Section 5082.1.(Added by Stats. 1985, Ch. 650, Sec. 3.)
CA Rev & Tax Code § 5087 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5087.

5087.  The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and costs computed in accordance with this article shall not be paid through escrow at the close of escrow or from the award in eminent domain, but shall be transferred to the unsecured roll pursuant to Section 5090 and are collectible from the person from whom the property was acquired.(Added by Stats. 1979, Ch. 31.)
CA Rev & Tax Code § 5088 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 4 - Cancellations|ARTICLE 5 - Cancellation of Taxes on Exempt Property|Section 5088.

5088.  Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property that has become subject to a power of sale pursuant to Section 3691.(Amended by Stats. 1985, Ch. 316, Sec. 91.)