Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 390.0086

390.0086 Statute of Limitations. On and after January 1, 1988, Revenue and Taxation Code section 51.5 provides that any error or omission in the determination of a base year value which involves the exercise of an assessor's judgment as to value may be corrected only if it is corrected on the current roll being prepared within four years after July 1 of the assessment year for which the base year value was first established. Nonjudgmental errors, however, may be corrected in any assessment year in which the error or omission is discovered. LTA 7/1/1988 (No. 88/50).