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 2. Errors on the Board Roll

Section 4880

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."