Cal. Rev. & Tax. Code § 4992
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 4992