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 4834.5

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.