Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

CHAPTER 2. Corrections


Chapter 2. Corrections

Article 1. Generally

4831. Incorrect entries; transfers to unsecured roll. (a) Any error resulting in incorrect entries on the roll may be corrected under this article. The correction may be made at any time after the roll is delivered to the auditor but, except as provided in subdivision (b), shall be made within four years after the making of the assessment that is being corrected. This section does not apply to either of the following:

(1) Except as provided in subdivision (b), errors involving the exercise of value judgments.

(2) Escape assessments caused by the assessee's failure to report the information required by Article 2 (commencing with Section 441) of Chapter 3 of Part 2.

If any error referred to in this subdivision is discovered as the result of an audit of a taxpayer's books and records, that error may be corrected at any time prior to the expiration of six months after the completion of the audit.

(b) Any error or omission involving the exercise of a value judgment that arises solely from a failure to reflect a decline in the taxable value of real property as required by paragraph (2) of subdivision (a) of Section 51 shall be corrected within one year after the making of the assessment that is being corrected.

(c) Taxes that are not a lien or charge on the property assessed may be transferred from the secured roll to the unsecured roll of the corresponding year by the county auditor. These taxes shall be collected in the same manner as other delinquent taxes on the unsecured roll and shall be subject to delinquent penalties in the same manner as taxes transferred to the unsecured roll under Section 5090. The statute of limitations for the collection of those taxes shall commence to run from the date of transfer.

History.—Stats. 1967, p. 1488, in effect November 8, 1967, inserted "or other errors . . . intended by the assessor" after "exercise of", and substituted "prior to the expiration . . . is being corrected" after "clerk of the county board and" in the first sentence and added all the rest. Stats. 1970, p. 355, in effect November 23, 1970, added the fifth paragraph. Stats. 1971, p. 3524, in effect March 4, 1972, substituted "four" for "three" in the first sentence of the first paragraph. Stats. 1973, Ch. 1190, p. 2504, in effect January 1, 1974, added "an inspection of the property, the records of assessee, or from" after "ascertained from", and "or which result in the assessment of nonexistent improvements or personal property" before "may be corrected" in the first paragraph; deleted former second, third and fourth paragraphs relating to a transfer to or encumbrance by a bona fide purchaser for value of property for which a correction increasing assessed value is made; added present second paragraph; and retained present last paragraph unchanged. Stats. 1974, Ch. 284, p. 549, in effect January 1, 1975, added the subdivision letters, and added subdivision (d). Stats. 1978, Ch. 732, in effect January 1, 1979, added the last sentence of subdivision (a). Stats. 1979, Ch. 516, in effect January 1, 1980, restated subdivision (a); deleted former subdivision (b); relettered former subdivision (c) as subdivision (b); substituted "are not" for "do not create, impose or constitute", and "their legal counsel." for "the district attorney" in the first sentence of subdivision (b), and substituted "these taxes" for "and" in the second sentence of subdivision (b); and relettered former subdivision (d) as subdivision (c). Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, substituted "5090" for "4986" after "Section" in the second sentence of subdivision (b). Stats. 1981, Ch. 261, in effect January 1, 1981, substituted "incorrect entries" for "the entry of incorrect values" before "on the roll" in the first sentence of subdivision (a). Stats. 1983, Ch. 1224, in effect January 1, 1984, deleted "of the assessor" after "error" in the first sentence, added "either of" after "apply to" in the third sentence, and deleted "or" after "judgments" in subsection (1) of the first paragraph, and substituted "error referred to in this subdivision" for "such error" after "any" and substituted "that" for "such" after "records," in the second paragraph of subdivision (a); and substituted "those" for "such" after "collection of" in the third sentence of subdivision (b). Stats. 1988, Ch. 830, in effect January 1, 1989, deleted "(c) Any liens created pursuant to this section prior to the effective date of Chapter 1190 of the Statutes of 1973 (January 1, 1974), shall have the force, effect and priority of a judgment lien, and shall continue for 10 years from the time of recording of the certificate authorized under this section unless sooner released or otherwise discharged." Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "on order of the board of supervisors with the written consent of their legal counsel" after "county auditor" in the first sentence of subdivision (b). Stats. 1995, Ch. 164, in effect July 24, 1995, added ", except as provided in subdivision (b)," after "auditor but" in the second sentence of subdivision (a), and substituted "Except as provided in subdivision (b), errors" for "Errors" in paragraph (1) of subdivision (a); added subdivision (b); and relettered former subdivision (b) as (c). Stats. 1995, Ch. 527, in effect January 1, 1996, added ", including an assessor's . . . value of property" after "this article" in the first sentence, and substituted "that" for 'which" after "the assessment" and added ", except that an . . . the affected roll" after "being corrected" in the second sentence in subdivision (a). Stats. 1996, Ch. 1087, in effect January 1, 1997, deleted ", including an assessor's failure to apply subdivision (b) of Section 51, in any case in which that subdivision applies, to determine the taxable value of property" after "under this article" in the first sentence and deleted ", except that an assessor's failure, as described in the preceding sentence, to apply subdivision (b) of Section 51 shall be corrected within one year of the delivery of the affected roll" after "that is being corrected" in the second sentence of subdivision (a); substituted "paragraph (2) of subdivision (a) of Section 51 shall be" for "subdivision (b) of Section 51, may be" after "as required by" in subdivision (b); and substituted "that" for "which" before "are not a lien" in the first sentence of subdivision (c).

Construction.—Former subdivision (a) (Stats. 1974, Ch. 284) was intended to provide the assessor with a simple and efficient mechanism for correcting clerical defects or errors discovered after the assessment roll had been delivered to the auditor, provided it could be ascertained from an inspection of certain designated sources that such an error had in fact occurred. An increased assessment pursuant thereto was not authorized where no discrepancy between the original assessment and the assessor's intent could be ascertained from such sources, in that the evidence indicated only that the original assessment was based upon capital depreciation figures submitted by plaintiff rather than the assessor's initial figures and that all such figures were accurate in every respect. United States Borax & Chemical Corp. v. Mitchell, 27 Cal.3d 84.

Time for correction.—Notwithstanding subdivision (b), delay in establishing a Section 51 decline in value reduction extends the time period for correcting an error in assessment until after the property has been reappraised and the taxable value established. El Dorado Palm Springs, Ltd. v. Board of Supervisors, 104 Cal.App.4th 1262.

Improper exemption.—The erroneous entry of an exemption on the assessment roll may be corrected under this section. Pasadena University v. Los Angeles County, 190 Cal. 786.

Mandamus.—Action under this article by the county board and the district attorney may be compelled by a writ of mandate when property which is exempt from taxation has been erroneously assessed. State Land Settlement Board v. Henderson, 197 Cal. 470.

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4831.5. Correction of errors caused by the assessee. When it can be ascertained by the assessor from an audit of an assessee's books of account or other papers that there has been a defect of description or clerical error of the assessee in his property statement or in other information or records furnished to the assessor which caused the assessor to assess taxable tangible property which should not have been assessed or to assess it at a substantially higher valuation than he would have entered on the roll if the information had been correctly furnished to the assessor, the error on the roll may be corrected under this article at any time after the roll is delivered to the auditor by the clerk of the county board and within the time allowed for assessing property which has escaped assessment as provided in Sections 532 and 532.1. The extent and character of the change to be made on the roll shall be certified to the auditor by the assessor.

History.—Added by Stats. 1961, p. 1578, in effect September 15, 1961. Stats. 1970, p. 390, in effect November 23, 1970, substituted "assesses taxable tangible property", for "assess personal property" in the first sentence of the first paragraph. Stats. 1983, Ch. 1224, in effect January 1, 1984, substituted "and 532.1" for "of this code" after "532" in the first sentence.

4832. Auditor's errors. Clerical errors of the auditor on the roll may be corrected under this article at any time before the report is sent to the Controller pursuant to Section 3440, or the summary statement is sent to the Controller pursuant to Section 3446, showing in detail the tax-defaulted property.

History.—Stats. 1967, p. 3192, in effect November 8, 1967, inserted "pursuant to Section 3440 . . . pursuant to Section 3446" after "Controller". Stats. 1985, Ch. 316, effective January 1, 1986, substituted "the tax-defaulted property" for "each sale to the state for taxes" after "in detail".

4832.1. Cancellation when auditor error less than five dollars. If the amount of any tax or special assessment is understated on the roll by five dollars ($5) or less due to clerical error of the auditor, the amount by which such tax or special assessment is understated may be canceled by the auditor. After cancellation by the auditor, the amount appearing on the roll shall in each instance be deemed the correct amount of that tax or special assessment for all purposes and upon payment of that amount the tax collector shall show the tax or special assessment as paid in full. The auditor need not note the cancellation on the roll. Whenever a portion of the rate of any tax or special assessment is canceled in the manner provided by this section, written consent of any city attorney shall not be required.

History.—Added by Stats. 1973, Ch. 427, p. 896, in effect January 1, 1974. Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "the auditor" for "order of the board of supervisors with the approval of the county legal adviser" after "canceled by" in the first sentence, and substituted "auditor" for "board" after "cancellation by the" and substituted "that" for "such" after "of" twice in the second sentence.

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4833. Incorrect assessments; in-lieu payment amounts. [Repealed by Stats. 1989, Ch. 978, in effect September 29, 1989, operative January 1, 1995.]

4833.1. Relief of penalties. (a) Notwithstanding Section 2610.5, in the case of corrections made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount of tax computed upon assessed value that is the subject of a pending assessment appeal, the relief from penalties shall apply only to the difference between the county board's final determination of value and the value on the assessment roll for the fiscal year covered by the application. For purposes of this section, "county board" means either a county board of supervisors that meets as a county board of equalization or an assessment appeals board.

(b) The county board shall cause notice of the requirements of this section to be mailed to each taxpayer or to be presented to each taxpayer upon filing an application for reduction in assessment with the county board if that taxpayer will be impacted by the penalty provisions of this section.

(c) For any taxpayer who has paid at least 80 percent of the amount of tax finally determined due by the county board within 60 days of mailing or presentation of the notice prescribed in subdivision (b), the tax collector shall accept payment of the balance of the tax due without penalties or interest.

(d) This section shall apply only to those properties upon which an application for reduction in assessment is pending before the county board on the effective date of the act adding this section or those applications for reduction in assessment that are filed with the county board after the effective date of the act adding this section.

(e) This section shall only become operative if the board of supervisors of a county, with the approval of the county's tax collector and the county's auditor, adopts a resolution or ordinance approving this section.

History.—Added by Stats. 1994, Ch. 856, in effect September 27, 1994.

4834. Correction procedure. Corrections authorized under this article shall be made by the auditor.

History.—Stats. 1943, p. 1940, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list." Stats. 1970, p. 356, in effect November 23, 1970, added the second paragraph. Stats. 1973, Ch. 1190, p. 2504, in effect January 1, 1974, deleted "on the roll and delinquent roll" after "made", and a second paragraph relating to a correction which increases the taxes on property sold to the state. Stats. 1991, Ch. 532, in effect January 1, 1992, deleted", with the written consent of the county legal adviser" after "the auditor".

4834.5. Clerical errors. Clerical errors on the delinquent roll may be corrected by the tax collector at any time before the county has disposed of the property. This section shall be construed as an additional procedure to that set forth in Sections 4946 to 4948, inclusive.

History.—Added by Stats. 1947, p. 688, in effect September 19, 1947. Stats. 1953, p. 2104, in effect September 9, 1953, added "or of the redemptioner." Stats. 1959, p. 2482, in effect September 18, 1959, deleted "and of the assessee or of the redemptioner," after "district attorney" in the first sentence. Stats. 1974, Ch. 1101, p. 2347, in effect January 1, 1975, substituted "tax collector" for "redemption officer" in the first sentence. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "county" for "state" after "before the" in the first sentence; deleted the former second sentence, which provided that "If the property has been tax deeded, a new or amended deed to the state shall be issued pursuant to Section 4839"; and deleted ", of this code" after "inclusive" in the second sentence. Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "with the written consent of the district attorney," after "tax collector" in the first sentence.

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4835. Decrease. If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.

History.—Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, substituted "unpaid taxes" for "taxes due".

4836. Reduction or increase; notice. (a) If the correction will result in a reduction of an assessment that would entitle the assessee to a refund, the auditor shall either process the refund or notify the assessee in writing of the requirements for obtaining a refund pursuant to Section 5097. The notice shall state that the assessee is entitled to a refund and that a claim for a refund shall be filed, pursuant to Section 5097, within 60 days of the date of the notice. Notwithstanding Section 5097, a claim for a refund shall be deemed timely filed if it is filed within 60 days of the date of the notice.

(b) If the correction will increase the amount of unpaid taxes, the assessor shall notify the assessee of the procedure for obtaining review by the county board under Section 1605 and the procedure for applying for cancellation under Section 4986.

History.—Stats. 1980, Ch. 1081, in effect September 26, 1980, substituted "unpaid taxes" for "taxes due" and "assessor shall notify the assessee of the procedure for obtaining review by the county board under Section 1605 and the procedure for applying for cancellation under Section 4986" for "board of supervisors shall give the assessee opportunity for a hearing after at least five days notice at which he may present his objections to the change", and deleted the former second sentence. Stats. 2008, Ch. 329 (AB 2411), in effect January 1, 2009, added subdivision (a) and designated the former first sentence of the first paragraph as subdivision (b).

4836.5. Increase; tax rate applied. In the event any correction authorized under this article has the effect of increasing the assessment, the auditor shall apply a tax rate to that increase at whatever tax rate was in existence in the year in which the error was made and shall apply the assessment ratio that was in existence in the year in which the error was made. All increased amounts of taxes shall be entered on the roll prepared or being prepared for the current assessment year and shall thereafter be treated and collected like other taxes on the roll. After the lien date, and with the approval of the tax collector, the increase may be added to the current roll being collected. However, if the correction affects taxes on the secured roll for any year and subsequent to the entry of the original assessment but prior to the date of the correction the real property on which the taxes constitute a lien has been transferred or conveyed to a bona fide purchaser for value or becomes subject to a bona fide encumbrance for value, the increased amount of taxes shall not create, impose or constitute a lien on the real property and shall be entered on the unsecured roll in the name of the assessee at the time the error was made and shall thereafter be treated and collected like other taxes on the roll.

The entry on the unsecured roll shall be followed with "Correction to account or Parcel Number ____ for the 19_–_ assessment year pursuant to Section(s) ____ of the Revenue and Taxation Code." The foregoing entry may be made on a document separate from the roll if reference is made on the roll to the document wherein the entry is made.

History.—Added by Stats. 1967, p. 2071, in effect November 8, 1967. Stats. 1968, p. 2144, in effect November 13, 1968 substituted "shall" for "may" following "supervisors". Stats. 1973, Ch. 1190, p. 2504, in effect January 1, 1974, substituted "In the event any correction authorized under this article has the effect of increasing the assessment" for "Whenever correction of any clerical error increases the assessment" in the first sentence, and added the remaining provisions. Stats. 1974, Ch. 284, p. 549, in effect January 1, 1975, added the balance of the second sentence of subsection (a) after "judgment lien". Stats. 1976, Ch. 156, p. 254, in effect January 1, 1977, substituted the balance of the second sentence of the first paragraph after "such real property" for "but shall be collected as follows" and former subsections (a) and (b). Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, added "and shall apply the assessment ratio that was in existence in the year in which the error was made" at the end of the first sentence of the first paragraph. Stats. 1981, Ch. 714, in effect January 1, 1982, substituted "the" for "said" before the second "roll", substituted "the" for "such" in several places in the proviso, and added "and" between "real property" and "shall" in the second sentence of the first paragraph. Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "auditor" for "board of supervisors" after "the", and substituted "that" for "such" after "a tax rate to" in the first sentence, substituted a period for "; provided, that" after "taxes on the roll" in the second sentence, and substituted "However" for "however, that" before "if the correction" in the third sentence of the first paragraph. Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added the third sentence of the first paragraph commencing with "After the" and substituted "19_-_" for "19_-19_" after "for the" in the first sentence of the second paragraph.

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4837. Entry and accounting. The date and nature of the correction shall be entered on the roll on which the error was made or on the delinquent abstract prepared therefrom opposite the description of property; provided, however, that where the correction is to a prior year's roll and results in an increase in taxes, if the delinquent tax abstract prepared from such roll does not list that parcel or account, the correctional entry to the delinquent abstract may be made by insertion therein of a new sheet containing the information required to be set forth by Section 4372 and the date and nature of the correction. The written authority for the correction shall be filled and preserved by the auditor as a public record. The auditor shall make any necessary changes in accounts with the tax collector.

History.—Stats. 1943, p. 1940, in effect August 4, 1943, substituted "description of property" for "assessment." Stats. 1973, Ch. 1190, p. 2505, in effect January 1, 1974, added "on which the error . . . therefrom" before "opposite" and the language beginning with "provided" in the first sentence; the second and third sentences were retained from the prior section without substantive change.

4837.5. Payment over three years. [Repealed by Stats. 1983,Ch. 1224, in effect January 1, 1984.]

4837.5. Errors; payment over four years. (a) Notwithstanding any other provision of law, taxes due, whether secured or unsecured, on escape assessments for prior fiscal years may be paid over a four-year period at the option of the assessee if: (1) the additional tax is over five hundred dollars ($500), and (2) a written request for installment payment is filed by the assessee with the tax collector prior to the time the second installment of taxes on the secured roll becomes delinquent, or by the last day of the month following the month in which the tax bill is mailed, whichever is later. The tax collector shall include with the property tax bill a notice of the payment provisions of this section. For unsecured taxes, the written request for installment payment shall be filed with the tax collector prior to the date on which those taxes become delinquent.

(b) If payment by installments is requested, 20 percent or more of the tax shall be paid no later than the deadline for filing the written request. The current taxes and prior year taxes with penalties and costs thereon shall be paid with or prior to the initial installment payment. In each succeeding fiscal year, the assessee shall pay, before the delinquency date of the second installment of current taxes on the secured roll, all current year taxes, and a sum at least sufficient to reduce the outstanding balance of the tax by 20 percent of the original amount. In the case of unsecured taxes, the required annual installment shall be paid on or before August 31.

(c) Interest at the rate of three-fourths of 1 percent per month, starting with the month following the date of the deadline for filing the written request, shall be applied to the outstanding balance, on the first day of the month, if the escape or underassessment was due, in whole or in part, to the error, omission, or other fault of the assessee. If the first day of any month falls on a Saturday, Sunday, or legal holiday, the next additional three-fourths of one percent of interest shall be applied to the outstanding balance on the next business day.

(d) No additional penalties shall be charged as long as installment payments are made timely; and, in the case of secured taxes, as long as all payments are made timely, an affidavit regarding the property shall not be published pursuant to Section 3371.

(e) If any installment is not paid timely, or if the property on the secured roll becomes tax defaulted, or if the property changes ownership, or if taxes for the property on the unsecured roll are not paid before becoming delinquent, the balance of the tax remaining to be paid shall immediately become due and payable, and no further installment payments for that escape assessment or correction shall be authorized. The tax collector shall inform the auditor of the defaulted, off-roll installment plan and of the delinquent amount remaining unpaid. With regard to property on the secured roll that has not become tax defaulted, or property on the unsecured roll that has not become delinquent, in the event the payment is missed at the time the second or subsequent installment is due and the assessee or agent of the assessee can, by substantial evidence, convince the tax collector that the payment was not made through any fault of the assessee, the tax collector may reinstate the account upon receipt of a payment in an amount reflecting the installment plus interest under subdivision (c) to the date of reinstatement, provided that the payment is physically received by the tax collector prior to the time the property becomes tax defaulted or prior to June 30 of the current fiscal year, whichever occurs earlier.

(f) The auditor shall add the unpaid balance, plus all penalties and costs thereon, to the current roll, adjust the tax collector's charge accordingly, and the remaining balance of the tax shall become subject to all of the provisions of this division applicable to delinquent taxes.

(g) The tax collector shall maintain records listing the current status of all the installment accounts authorized under this section. The status of each installment account shall be entered on the current roll and the tax collector may file for record with the county recorder a certificate pursuant to Section 2191.3.

(h) When the installment account is paid in full before 5 p.m. on June 30 of the year in which the account has become defaulted and the tax collector has filed for record a certificate of lien, the tax collector shall also file for record a release of that lien. Where the account is not paid in full until after June 30 of the year in which the account became defaulted, the filings of the certificates of lien and release of lien shall be subject to recording fees charged to the taxpayer.

(i) The tax collector may establish a fee for the actual cost of processing a request to pay escaped assessments in installments.

History.—Added by Stats. 1983, Ch. 1224, in effect January 1, 1984. Stats. 1984, Ch. 866, in effect January 1, 1985, added the second sentence and added "all current year taxes, and" after "secured roll" in the third sentence of the second paragraph; and substituted "sold . . . ownership" for "tax-deeded" in the second sentence of the third paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax defaulted" for "sold to the state" after "roll becomes" in the third paragraph. Stats. 1988, Ch. 830, in effect January 1, 1989, added ", whether secured or unsecured," before "on escape assessments" in the first sentence of the first paragraph. Stats. 1990, Ch. 126, in effect June 11, 1990, deleted "(a)" before first paragraph, added "or more" after "20 percent" in the first sentence in the second paragraph, added "; and, in the case . . . Section 3371" after "installment payments are made timely" in the first sentence of the third paragraph, created new fourth paragraph with the former second sentence of the third paragraph, added "and" after "payable," in the first sentence and added the second sentence in the fourth paragraph; created new fifth paragraph by adding "The auditor . . . accordingly.", before "and the remaining", substituted ". The status" for "and the fact", after "section" to create new second sentence, and added "and the tax . . . Section 2191.3" after "current roll" in the second sentence in the sixth paragraph, and added the seventh paragraph. Stats. 1990, Ch. 992, in effect January 1, 1991, substituted "five" for "one" after "over"and substituted "($500)" for "($100)" after "dollars" in the first sentence in the first paragraph. Stats. 1991, Ch. 532, in effect January 1, 1992, added the third sentence in the first paragraph; added the fourth sentence in the second paragraph; substituted "before 5 p.m. on June 30 of the year in which the account has become defaulted" for "or placed on the tax rolls due to a defaulted payment plan" after "full", and added "that" after "release of" in the first sentence, and substituted "where the amount is not paid in full until after June 30 of the year in which the account became defaulted, the" for "The" before "filings", deleted "not" after "shall", and added "charged to the taxpayer" after "fees" in the second sentence of the seventh paragraph. Stats. 1995, Ch. 498, in effect January 1, 1996, deleted " , where the error causing the escape assessment was not that of the assessee, or taxes due because of the correction of any assessor's error for prior fiscal years under this article, where that error was made without fault on the part of the assessee," after "fiscal years", and substituted "(a)" and "(b)" for "(1)" and "(2)", respectively, in the first sentence of the first paragraph; and substituted "as" for "so" after "shall be charged" and after "secured taxes," in the third paragraph. Stats. 1996, Ch. 171, in effect July 17, 1996, lettered former first, second, third, fourth, fifth, sixth, and seventh paragraphs as subdivisions (a), (b), (d), (e), (f), (g), and (h), respectively; substituted "(1)" and "(2)" for "(a)" and "(b)", respectively, in the first sentence of the former first paragraph; added subdivision (c); and substituted "No additional penalties" for "No penalties" before "shall be charged" in subdivision (d). Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added subdivision (i). Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, substituted "starting with the month following" for "calculated from" after "month,", substituted "request, shall be applied" for "request to the date that payment is due, shall be added" after "written", substituted "on the first day of the month, if" for "if the tax collector determines that" after "balance,", and added "other" after "or" in the first sentence, and added the second sentence to subdivision (c); and added the third sentence to subdivision (e).

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4838. Public calamity. If the roll of any taxing agency in course of preparation is lost or destroyed because of public calamity and is reconstructed from available data, at any time before the declaration of default the assessor may correct any erroneous assessment. The assessor shall:

(a) Send certified notices of the correction to the tax collector, the auditor, and the Controller.

(b) Enter opposite the description of property on the roll the date and nature of the correction.

History.—Stats. 1943, p. 1940, in effect August 4, 1943, substituted "description of property" for "assessment" in subdivision (b). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "declaration of default" for "sale to the State" after "before the" in the first paragraph.

4839. Notice of power to sell tax-defaulted property, clerical errors. [Repealed by Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999.]

4839.1. Tax-defaulted property erroneously redeclared tax defaulted. If tax-defaulted property has been erroneously redeclared tax defaulted, of if property subject to a power of sale pursuant to Section 3691 has been erroneously redeclared tax defaulted or subject to a power of sale, the erroneous declarations may be canceled on the order of the board of supervisors.

History.—Added by Stats. 1955, p. 840, in effect September 7, 1955, constituting provisions formerly in Section 4839 but deleting reference to cancellation by the tax collector. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax-defaulted" for "tax-sold" after "If", substituted "redeclared tax defaulted" for "resold to the State" after "erroneously", substituted "if" for "tax-deeded" after "or", added "subject to a power of sale pursuant to Section 3691" after "property", substituted "redeclared tax defaulted or subject to a power of sale" for "resold or redeeded to the State" after "erroneously", and substituted "declarations" for "sale or deed" after "erroneous".

Statutory authorization not required.—When a tax deed is defective because its recitals do not conform to the facts, the tax collector has power, without special statutory authorization, to execute a second and corrected deed. Webster v. Somer, 159 Cal. 459. See also Morton v. Sloan, 96 Cal.App. 747, wherein the court declared that the tax collector may be compelled by mandamus to issue a corrected deed.

Presumption of proper authorization, prior law.—If an order of the board of supervisors as provided in this section is necessary to authorize the tax collector to execute a corrected tax deed, it will be presumed that such an order was made in the absence of any showing to the contrary. Fox v. Townsend, 152 Cal. 51.

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4839.2. Board of supervisors' approval of sale. [Renumbered as Section 3699 by Stats. 2009, Ch. 17 (SB 823), in effect January 1, 2010.]

4840. Taxes mistakenly on secured roll. 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.

History.—Stats. 1973, Ch. 1190, p. 2505, in effect January 1, 1974, deleted "on personal property or possessory interests" after "taxes" in the first sentence, substituted "such taxes" for "it" after "reenter" in the second sentence, and deleted "this" after "lien on" in subdivision (a). Stats. 1991, Ch. 532, in effect January 1, 1992, added "or her" after "his" and substituted "cancellation to the auditor" for "statement of the facts to the board of supervisors" after "her" in the first sentence of the first paragraph.

4841. Correction in publication. If any error or defect has been carried, into any publication, the publication may be republished as amended, or notice of the correction may be given in a supplementary publication.

4842. Manner of publication. The publication shall be made in the same manner as the original publication, and for not less than one week.

4843. "Corrections" to 1978–79 assessment roll. [Repealed by Stats. 1995, Ch. 497, in effect January 1, 1996.]

4844. "Corrections" to 1979–80 assessment roll. [Repealed by Stats. 1995, Ch. 497, in effect January 1, 1996.]

4845. "Corrections" to 1980–81 assessment roll. [Repealed by Stats. 1995, Ch. 497, in effect January 1, 1996.]

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Article 2. Errors on the Board Roll

4876. Board's errors. When it can be ascertained from any roll or from any papers of the board what was intended or what should have been assessed, defects in description or form or clerical errors of the board in assessing state-assessed property or other errors of the board not involving the exercise of judgment as to value which result in the entry on the roll of assessed values other than those intended by the board may be corrected by the board under this article at any time within four years after the assessment was made or within the period for which a waiver is given pursuant to Section 868.

History.—Stats. 1968, p. 2001, in effect November 13, 1968, added the clause relating to errors not involving the exercise of judgment as to value. Stats. 1971, p. 3525, in effect March 4, 1972, substituted "four" for "two" in the first sentence. Stats. 1983, Ch. 1281, in effect September 30, 1983, added "or within . . . Section 868" after "was made".

4876.5. Correction of errors caused by the assessee. When it can be ascertained by the board from an audit of an assessee's books of account or other papers that the property of the assessee was incorrectly valued or misclassified for any cause, then to the extent that this error caused the board to assess taxable tangible property which should not have been assessed or to assess it at a higher valuation than the board would have entered on the roll if the error had not occurred, the roll may be corrected under this article at any time within four years after the assessment was made or within the period for which a waiver is given pursuant to Section 868.

History.—Added by Stats. 1961, p. 1578, in effect September 15, 1961. Stats. 1971, p. 3525, in effect March 4, 1972, substituted "four" for "two" in the first sentence. Stats. 1973, Ch. 709, p. 1284, in effect January 1, 1974, substituted "taxable tangible" for "personal" in modification of "property". Stats. 1982, Ch. 1465, in effect January 1, 1983, substituted "the property . . . this error" for "there has been a defect of description or clerical error of the assessee in his property statement or in other information or records furnished to the board which" after "papers that," deleted "substantially" before "higher," and substituted "the error had not occurred," for "information had been correctly furnished to the board, the error on" after "if the". Stats. 1983, Ch. 1281, in effect September 30, 1983, added "or within . . . Section 868" after "was made".

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4877. Increase; notice. If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days notice at which he may present his objections to the change. The board's decision is final.

4878. Entry by board. The date and nature of the correction shall be entered in the records of the board.

4879. Transmission. The board shall transmit a statement of the correction of the assessment to the auditor of the county or city in which the property is located.

4880. Entry locally. The auditor shall enter the correction on the roll of the county or city opposite the description of property, and shall file and preserve the statement of the correction as a public record. The auditor shall make any necessary changes in his account with the tax collector.

History.—Stats. 1943, p. 1940, in effect August 4, 1943, substituted "description of property" for "assessment."

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Article 3. Incorrect Application of Payments

4911. Payment or credit for payment on wrong property. (a) If an assessee or agent of the assessee, by mistake, pays the tax on other than the property intended and by substantial evidence convinces the tax collector that the payment was intended for another property, the tax collector shall cancel the credit on the unintended property and transfer the payment to the property intended as prescribed in this article at any time before a guaranty or certificate of title issues respecting the unintended property and before two years have elapsed since the date of payment.

(b) If through no fault of the assessee or agent of the assessee, a tax payment is credited to property other than the property intended and the taxpayer by substantial evidence convinces the tax collector that the payment should have been credited to another property, the tax collector shall cancel the credit on the unintended property and transfer the payment to the property intended as prescribed in this article at any time before a guaranty or certificate of title issues respecting the unintended property and before two years have elapsed since the date of the payment.

(c) If any person mistakenly pays an amount of tax and there is no property of that person in the county to which that payment properly applies, the tax collector shall, by being convinced upon substantial evidence that the payment was a mistake, cancel the payment and return the amount paid to that person, as prescribed in this article at any time before a guaranty or certificate of title issues respecting the unintended property and before two years have elapsed since the date of the payment.

History.—Stats. 1967, p. 3203, in effect November 8, 1967, substituted "If an assessee or agency of the assessee" for "If a property owner" at the beginning of subdivision (a); substituted "shall" for "may" after "another property, the tax collector" in the middle of subdivision (a); and substituted "two years have elapsed since the date of payment." for "the succeeding sale of property to the state." at the end of subdivision (a); and added all of subdivision (b). Stats. 2001, Ch. 121 (SB 1183), in effect January 1, 2002, added subdivision (c). Stats. 2007, Ch. 340 (AB 1745), in effect January 1, 2008, added commas before and after the phrase "by mistake" in the first sentence of subdivision (a) and added ", as prescribed in this article at any time before a guaranty or certificate of title issues respecting the unintended property and before two years have elapsed since the date of the payment" after "to that person" in the first sentence of subdivision (c).

4911.1. Payment credited to wrong property after title guarantee. (a) If through no fault of the assessee or agent of the assessee a tax payment is credited to property other than the property intended and after a guaranty or certificate of title issues respecting the unintended property, the taxpayer by substantial evidence convinces the tax collector that the payment should have been credited to another property, the tax collector shall transfer the payment in full to the property intended, and shall cancel the credit on the unintended property. In the event a transfer of payment is made, the person owning the unintended property immediately before issuance of the guaranty or certificate of title shall be personally liable for the amount so transferred that shall be collected in the manner specified for the collection of taxes on the unsecured roll.

(b) If any person mistakenly pays an amount of tax on a property after a guaranty of certificate of title has been issued and there is no other property of that person in the county to which that payment properly applies, the tax collector shall, upon being convinced upon substantial evidence that the payment was a mistake, cancel the payment and return the amount paid to that person. Upon cancellation of the payment, the person owning the property immediately before issuance of the guaranty or certificate of title shall be personally liable for the subject tax amount, which shall be collected in the matter specified for the collection of taxes on the unsecured tax roll.

History.—Added by Stats. 1967, p. 3203, in effect November 8, 1967. Stats. 2001, Ch. 121 (SB 1183), in effect January 1, 2002, designated the former first paragraph as subdivision (a) and substituted "that" for "which" after "transferred" in the second sentence therein; and added subdivision (b).

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4912. Cancellation voucher. 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.

4913. Notice of proposed transfer. If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by registered mail at his last known address respecting the proposed transfer.

If the credit on the unintended property is canceled and transferred pursuant to Section 4911.1, the tax collector shall inform the person owning the unintended property immediately before issuance of the guaranty or certificate of title that the credit has been canceled and transferred and the person so notified shall be personally liable for the amount so transferred which shall be collected in the manner specified for the collection of taxes on the unsecured roll.

History.—Stats. 1967, p. 3204, in effect November 8, 1967, added "if a credit is canceled on unintended property" at the beginning of the first sentence, and substituted "the assessee or agent of the assessee" for "the owner" after "notify" in the first sentence; and added all of the second paragraph.

4914. Hearing. The notice shall state that the owner of the unintended property may within 10 days after the mailing demand a hearing by the board of supervisors. If made, the demand shall be in duplicate and one copy shall be filed with the tax collector. The board of supervisors shall set a time for the hearing and its decision on the transfer is final.

4915. Payment of balance. If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid before the transfer is made.

4916. Refund of excess. If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector.

History.—Stats. 1949, p. 468, in effect October 1, 1949, added provision relating to refunds made within thirty days after the date of payment. Stats. 1963, p. 1794, in effect September 20, 1963, changed the time within which refund may be made by the tax collector from 30 to 60 days. Stats. 1965, p. 1458, in effect September 17, 1965, substituted "90" days for "60" days.

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Article 4. Incorrect Application of Payment on Redemption

4920. Conditions on which article to be applicable. (a) This article shall be applicable only if all of the following requirements of either of the following are met:

(1) (A) By substantial evidence, a redemptioner convinces the tax collector that money paid by him or her in redemption of any property or for the use of any property pursuant to Chapter 3 (commencing with Section 4186) of Part 7 was intended by him or her to be paid in connection with any other property or that the payment was, without his or her fault, credited to unintended property.

(B) The right of redemption has not terminated on the property in connection with which the payment was intended.

(C) Two years have not elapsed since the date of the payment.

(D) Since the date of payment, the property has not been transferred or conveyed to a bona fide purchaser for value or become subject to a bona fide encumbrancer for value.

(2) (A) By substantial evidence, a redemptioner convinces the tax collector that money paid by him or her in redemption of any property or for the use of any property pursuant to Chapter 3 (commencing with Section 4186) of Part 7 was, without his or her fault, credited to unintended property.

(B) The right of redemption has not terminated on the property in connection with which the payment was intended.

(C) Two years have not elapsed since the date of the payment.

(D) Since the date of payment, the property has been transferred or conveyed to a bona fide purchaser for value or become subject to a bona fide encumbrancer for value.

(b)(1) When the requirements of paragraph (1) of subdivision (a) are met, the tax collector shall transfer the payment to the property in connection with which the payment was intended, and in case the payment caused the redemption of the property in connection with which the payment was not intended, cancel the redemption of that property.

(2) When the requirements of paragraph (2) of subdivision (a) are met, the tax collector shall transfer the payment to the property in connection with which the payment was intended to be made, and shall cancel the credit on the unintended property immediately before issuance of the guaranty or certificate shall be personally liable for the amount so transferred which shall be collected in the manner specified for the collection of taxes on the unsecured roll.

History.—Added by Stats. 1945, p. 1953, in effect September 15, 1945. Stats. 1967, p. 3204, in effect November 8, 1967, relettered former subdivisions (a), (b), (c) and (d) as (a) (1), (2), (3) and (4), added new subdivision (b) and made related changes. Stats. 1974, Ch. 1101, p. 2347, in effect January 1, 1975, substituted "tax collector" for "redemption officer" in subdivision (a) (1), in the first sentence of the last paragraph of subdivision (a), in subdivision (b) (1), and in the first sentence of the last paragraph of subdivision (b). Stats. 1978, Ch. 430, in effect January 1, 1979, deleted the words "One year" in paragraphs (3) of subdivisions (a) and (b) and substituted "Two years". Stats. 1986, Ch. 1420, effective January 1, 1987, substituted "Since the date of payment, the property has not been transferred or conveyed to a bona fide purchaser for value or become subject to a bona fide encumbrancer for value." for "A guarantee or certificate of title has not been issued on the property in connection with which the payment was credited." in subsection (a)(4) and for "A guarantee or certificate of title has been issued on the property in connection with which the payment was credited." in subsection (b)(4). Stats. 1990, Ch. 126, in effect June 11, 1990, substituted "of" for "in either", after "requirements", deleted "subdivision" after "(a) or", and substituted "met" for "true" after "are" in the first paragraph; added a comma after "evidence", deleted "of this division" after "Part 7", substituted "the" for "such" after "or that" in paragraph (1) of subdivision (a); added "or her" throughout text; added "requirements" after "foregoing" and substituted "met" for "true" after "are" in the fifth paragraph of subdivision (a); added a comma after "evidence" and deleted "of this division" after "Part 7" in paragraph (1) of subdivision (b); deleted "not" after "property has" in paragraph (4) of subdivision (b); added "requirements" after "foregoing", substituted "met" for "true" after "are" and substituted "that" for "such" after "event" in the fifth paragraph of subdivision (b). Stats. 1995, Ch. 189, in effect July 24, 1995, added subdivision letter designation (a) before first paragraph, and substituted "either of the following" for "subdivision (a) or (b)" after "requirements of" therein; deleted former subdivision letter designation (a) before "(1)" and added subparagraph letter designation (A) after "(1)" in paragraph (1) of subdivision (a); relettered former paragraphs (2), (3), and (4) of former subdivision (a) as subparagraphs (B), (C), and (D) of paragraph (1) of subdivision (a), respectively; added paragraph (2) to subdivision (a); added subdivision letter and paragraph number designations (b)(1) before former second paragraph, and deleted "all of" after "When", deleted "foregoing" after "When the", and added "of paragraph (1) of subdivision (a)" after "requirements" therein; deleted former subdivision (b) and paragraphs (1), (2), (3), and (4) therein which applied the provisions to a redemptioner where money paid in redemption of property was without fault credited to unintended property; added paragraph number designation (2) before former fourth paragraph, and deleted "all of" after "When", deleted "foregoing" after "When the" and added "of paragraph (2) of subdivision (a)" after "requirements" therein; and added subdivision (c). Stats. 1996, Ch. 699, in effect January 1, 1997, deleted "property. In the event that a transfer is made, the person owning the unintended" after "credit on the unintended" in paragraph (2) of subdivision (b); and deleted former subdivision (c) which provided that "The holder of a tax certificate who received all or any part of the amount paid by the redemptioner shall not be obligated to make any refund or repayment of any amount to the redemptioner, the delinquent taxpayer, the county, or any other person. The tax collector may use amounts on deposit in the Tax Certificate Redemption Fund to make any payment required under this subdivision, but only to the extent those amounts were paid to the holder of the applicable tax certificate."

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4921. Verified statement by redemptioner. The redemptioner shall sign and file with the tax collector a verified statement 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 delinquent roll opposite the unintended property.

History.—Added by Stats. 1945, p. 1953, in effect September 15, 1945. Stats. 1974, Ch. 1101, p. 2348, in effect January 1, 1975, substituted "tax collector" for "redemption officer" in the first sentence.

4922. Notice to be given. If a credit is canceled on unintended property, tax collector shall notify the assessee or agent of the assessee of the unintended property by registered mail at his last known address respecting the proposed transfer, or if no address is known, at the county seat. Assessee as used in this section refers to the assessee as shown on the last roll on which the unintended property appears.

If a credit on unintended property is canceled and transferred pursuant to subdivision (b) of Section 4920, the tax collector shall inform the person owning the property immediately before issuance of the guaranty or certificate of title that the credit has been canceled and transferred and the person so notified shall be personally liable for the amount so transferred which shall be collected in the manner specified for the collection of taxes on the unsecured roll.

History.—Added by Stats. 1971, p. 193, in effect March 4, 1972. Stats. 1974, Ch. 1101, p. 2348, in effect January 1, 1975, substituted "tax collector" for "redemption officer" in the first sentence of the first paragraph and in the first sentence of the second paragraph.

4923. Content of notice. The notice shall state that the last assessee of the property in connection with which payment may be transferred pursuant to this article, may within 10 days after the mailing demand a hearing by the board of supervisors. If made, the demand shall be in duplicate and one copy shall be filed with the tax collector. The board of supervisors shall set a time for the hearing and its decision on the matter is final.

History.—Added by Stats. 1945, p. 1954, in effect September 15, 1945. Stats. 1974, Ch. 1101, p. 2348, in effect January 1, 1975, substituted "tax collector" for "redemption officer" in the second sentence.

4924. Payment of balance. If the amount paid by the redemptioner is less than the amount necessary to redeem the property intended or less than the amount required to be paid for the use of the property pursuant to Chapter 3 of Part 7 of this division, the balance of the amount due shall be paid before the transfer is made.

History.—Added by Stats. 1945, p. 1954, in effect September 15, 1945.

4925. Refund of overpayment. If the amount paid by the redemptioner exceeds the amount necessary to redeem the property intended or more than the amount required to be paid for the use of the property pursuant to Chapter 3 of Part 7 of this division the applicant is entitled to a refund of the excess which shall be paid in the same manner as an overcollection of tax is refunded; provided, however, that if the refund is made within 90 days after the date of payment it may be made by the tax collector.

History.—Added by Stats. 1945, p. 1954, in effect September 15, 1945. Stats. 1949, p. 468, in effect October 1, 1949, added provision relating to refunds made within 30 days after the date of payment. Stats. 1963, p. 1794, in effect September 20, 1963, changed the period of refund by the redemption officer from 30 to 60 days. Stats. 1965, p. 1458, in effect September 17, 1965, substituted "90" days for "60" days. Stats. 1974, Ch. 1101, p. 2349, in effect January 1, 1975, substituted "tax collector" for "redemption officer".

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