Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 2. Corrections

Article 1. Generally

Section 4832

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".