Section 4840 Of Article 1. Generally From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 2. >> Article 1.

. On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are not legally a lien, the assessor shall transmit the evidence and his or her cancellation to the auditor. On direction of the board of supervisors, the auditor shall cancel the entry as a lien on that real property and reenter such taxes as follows:
  (a) If the assessee has real property sufficient, in the assessor' s opinion, to secure the payment of the taxes, as a lien on real property.
  (b) Where there is not sufficient real property to secure the taxes:
  (1) If it is state-assessed property, on the secured roll.
  (2) In all other cases, on the unsecured roll.