Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Property Taxation
Part 9. Corrections, Cancellations, and Refunds
CHAPTER 2. Corrections (View entire chapter)
Article 1 Generally
- 4831 Incorrect entries; transfers to unsecured roll
- 4831.5 Correction of errors caused by the assessee
- 4832 Auditor's errors
- 4832.1 Cancellation when auditor error less than five dollars
- 4833 Incorrect assessments; in-lieu payment amounts [Repealed]
- 4833.1 Relief of penalties
- 4834 Correction procedure
- 4834.5 Clerical errors
- 4835 Decrease
- 4836 Reduction or increase; notice
- 4836.5 Increase; tax rate applied
- 4837 Entry and accounting
- 4837.5 Payment over three years [Repealed]
- 4837.5 Errors; payment over four years
- 4838 Public calamity
- 4839 Notice of power to sell tax-defaulted property, clerical errors [Repealed]
- 4839.1 Tax-defaulted property erroneously redeclared tax defaulted
- 4839.2 Board of supervisors' approval of sale [Renumbered]
- 4840 Taxes mistakenly on secured roll
- 4841 Correction in publication
- 4842 Manner of publication
- 4843 "Corrections" to 1978–79 assessment roll [Repealed]
- 4844 "Corrections" to 1979–80 assessment roll [Repealed]
- 4845 "Corrections" to 1980–81 assessment roll [Repealed]
Article 2 Errors on the Board Roll
- 4876 Board's errors
- 4876.5 Correction of errors caused by the assessee
- 4877 Increase; notice
- 4878 Entry by board
- 4879 Transmission
- 4880 Entry locally
Article 3 Incorrect Application of Payments
- 4912 Cancellation voucher
- 4913 Notice of proposed transfer
- 4914 Hearing
- 4915 Payment of balance
- 4916 Refund of excess