Section 4912 Of Article 3. Incorrect Application Of Payments From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 2. >> Article 3.

. The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the roll opposite the unintended property.