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 4836.5

4836.5. Increase; tax rate applied. In the event any correction authorized under this article has the effect of increasing the assessment, the auditor shall apply a tax rate to that increase at whatever tax rate was in existence in the year in which the error was made and shall apply the assessment ratio that was in existence in the year in which the error was made. All increased amounts of taxes shall be entered on the roll prepared or being prepared for the current assessment year and shall thereafter be treated and collected like other taxes on the roll. After the lien date, and with the approval of the tax collector, the increase may be added to the current roll being collected. However, if the correction affects taxes on the secured roll for any year and subsequent to the entry of the original assessment but prior to the date of the correction the real property on which the taxes constitute a lien has been transferred or conveyed to a bona fide purchaser for value or becomes subject to a bona fide encumbrance for value, the increased amount of taxes shall not create, impose or constitute a lien on the real property and shall be entered on the unsecured roll in the name of the assessee at the time the error was made and shall thereafter be treated and collected like other taxes on the roll.

The entry on the unsecured roll shall be followed with "Correction to account or Parcel Number ____ for the 19_–_ assessment year pursuant to Section(s) ____ of the Revenue and Taxation Code." The foregoing entry may be made on a document separate from the roll if reference is made on the roll to the document wherein the entry is made.

History.—Added by Stats. 1967, p. 2071, in effect November 8, 1967. Stats. 1968, p. 2144, in effect November 13, 1968 substituted "shall" for "may" following "supervisors". Stats. 1973, Ch. 1190, p. 2504, in effect January 1, 1974, substituted "In the event any correction authorized under this article has the effect of increasing the assessment" for "Whenever correction of any clerical error increases the assessment" in the first sentence, and added the remaining provisions. Stats. 1974, Ch. 284, p. 549, in effect January 1, 1975, added the balance of the second sentence of subsection (a) after "judgment lien". Stats. 1976, Ch. 156, p. 254, in effect January 1, 1977, substituted the balance of the second sentence of the first paragraph after "such real property" for "but shall be collected as follows" and former subsections (a) and (b). Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, added "and shall apply the assessment ratio that was in existence in the year in which the error was made" at the end of the first sentence of the first paragraph. Stats. 1981, Ch. 714, in effect January 1, 1982, substituted "the" for "said" before the second "roll", substituted "the" for "such" in several places in the proviso, and added "and" between "real property" and "shall" in the second sentence of the first paragraph. Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "auditor" for "board of supervisors" after "the", and substituted "that" for "such" after "a tax rate to" in the first sentence, substituted a period for "; provided, that" after "taxes on the roll" in the second sentence, and substituted "However" for "however, that" before "if the correction" in the third sentence of the first paragraph. Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added the third sentence of the first paragraph commencing with "After the" and substituted "19_-_" for "19_-19_" after "for the" in the first sentence of the second paragraph.