Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 2. Sale by Operation of Law

Article 1. General Provisions*

Section 3438

3438. Discovery of error. If the tax collector discovers before the declaration that because of any error the tax on a parcel of real property should not be declared in default, he or she shall not declare it in default and the board of supervisors shall cause the assessor to enter the uncollected taxes on the next roll, to be collected like other taxes on that roll.

History.—Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "declaration" for "sale" after "before the", and substituted "tax on a parcel . . . declare it in default" for "property should not be sold, he shall not mark it sold to the state" after "error the".

Note.—See note following Section 2194.

* Article 1 heading added by Stats. 1967, p. 3190, in effect November 8, 1967.