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 1. Generally

Section 4832.1

4832.1. Cancellation when auditor error less than five dollars. If the amount of any tax or special assessment is understated on the roll by five dollars ($5) or less due to clerical error of the auditor, the amount by which such tax or special assessment is understated may be canceled by the auditor. After cancellation by the auditor, the amount appearing on the roll shall in each instance be deemed the correct amount of that tax or special assessment for all purposes and upon payment of that amount the tax collector shall show the tax or special assessment as paid in full. The auditor need not note the cancellation on the roll. Whenever a portion of the rate of any tax or special assessment is canceled in the manner provided by this section, written consent of any city attorney shall not be required.

History.—Added by Stats. 1973, Ch. 427, p. 896, in effect January 1, 1974. Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "the auditor" for "order of the board of supervisors with the approval of the county legal adviser" after "canceled by" in the first sentence, and substituted "auditor" for "board" after "cancellation by the" and substituted "that" for "such" after "of" twice in the second sentence.