Section 9184 Of Chapter 5. Consent Of Landowners To Refunding And Reassessment From California Streets And Highways Code >> Division 11. >> Chapter 5.

. As to tax deeded lands the State Controller may sign any consent or consents to the refunding and reassessment for the State, and the board of supervisors of the county in which the property lies may consent to the refunding and reassessment by resolution.