Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 3.5. Corrections

Section 11426

11426. Correctable errors; time limit. When it can be determined by any report or from any papers of the board what was intended or what should have been assessed, defects in form or clerical errors of the board in assessing private railroad cars may be corrected by the board under this chapter at any time within four years after the assessment was made.

History.—Added by Stats. 1953, p. 2479, in effect September 9, 1953. Stats. 1974, Ch. 54, p. 120, in effect January 1, 1975, substituted "four" for "two". Stats. 1978, Ch. 1209, in effect January 1, 1979 added "railroad" between "private" and "cars".