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 4835

4835. Decrease. If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.

History.—Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, substituted "unpaid taxes" for "taxes due".