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 4838

4838. Public calamity. If the roll of any taxing agency in course of preparation is lost or destroyed because of public calamity and is reconstructed from available data, at any time before the declaration of default the assessor may correct any erroneous assessment. The assessor shall:

(a) Send certified notices of the correction to the tax collector, the auditor, and the Controller.

(b) Enter opposite the description of property on the roll the date and nature of the correction.

History.—Stats. 1943, p. 1940, in effect August 4, 1943, substituted "description of property" for "assessment" in subdivision (b). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "declaration of default" for "sale to the State" after "before the" in the first paragraph.