Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 9. Corrections, Cancellations, and Refunds
Chapter 2. Corrections
Article 2. Errors on the Board Roll
4876. Board's errors. When it can be ascertained from any roll or from any papers of the board what was intended or what should have been assessed, defects in description or form or clerical errors of the board in assessing state-assessed property or other errors of the board not involving the exercise of judgment as to value which result in the entry on the roll of assessed values other than those intended by the board may be corrected by the board under this article at any time within four years after the assessment was made or within the period for which a waiver is given pursuant to Section 868.
History.—Stats. 1968, p. 2001, in effect November 13, 1968, added the clause relating to errors not involving the exercise of judgment as to value. Stats. 1971, p. 3525, in effect March 4, 1972, substituted "four" for "two" in the first sentence. Stats. 1983, Ch. 1281, in effect September 30, 1983, added "or within . . . Section 868" after "was made".