If the property is sold or deeded to the government for taxes, and the taxes have been paid or legally cancelled or were not legally a lien on the property, the sale and deed may be cancelled by the tax collector. Where a tax or sale or deed is legally cancelled, the tax collector shall note it on the roll. When a deed is cancelled, a memorandum of cancellation, signed by the tax collector, shall be filed in the land records of the Department of Land Management.

SOURCE: GC § 19421.