California · Revenue and Taxation Code - RTC
RTC §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.
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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.
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