Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
285.0060 Nonjudgmental Error. The discovery more than four years after the establishment of the base year value that a parcel is unbuildable does not render that base year value incorrect due to a clerical or nonjudgmental error. Thus, if the four-year statute of limitations has run for correcting errors due to value judgment under Revenue and Taxation Code section 51.5(b), the base year value cannot be changed. C 11/10/1999.