Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 2. Corrections

Article 1. Generally

Section 4837

4837. Entry and accounting. The date and nature of the correction shall be entered on the roll on which the error was made or on the delinquent abstract prepared therefrom opposite the description of property; provided, however, that where the correction is to a prior year's roll and results in an increase in taxes, if the delinquent tax abstract prepared from such roll does not list that parcel or account, the correctional entry to the delinquent abstract may be made by insertion therein of a new sheet containing the information required to be set forth by Section 4372 and the date and nature of the correction. The written authority for the correction shall be filled and preserved by the auditor as a public record. The auditor shall make any necessary changes in accounts with the tax collector.

History.—Stats. 1943, p. 1940, in effect August 4, 1943, substituted "description of property" for "assessment." Stats. 1973, Ch. 1190, p. 2505, in effect January 1, 1974, added "on which the error . . . therefrom" before "opposite" and the language beginning with "provided" in the first sentence; the second and third sentences were retained from the prior section without substantive change.