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

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".