California Revenue and Taxation Code ARTICLE 1 - Generally

• Section 4831.
  Incorrect entries on a roll may be corrected under this article as follows:(a) (1) Any error or omission not involving the exercise of assessor value judgment may...
• Section 4831.1.
  Notwithstanding any other law, corrections to the roll that relate to the disabled veterans’ exemption described in Section 205.5 may be corrected within eight years...
• Section 4831.5.
  When it can be ascertained by the assessor from an audit of an assessee’s books of account or other papers that there has been a...
• Section 4832.
  Clerical errors of the auditor on the roll may be corrected under this article at any time before the report is sent to the Controller...
• Section 4832.1.
  If the amount of any tax or special assessment is understated on the roll by five dollars ($5) or less due to clerical error of...
• Section 4833.1.
  (a) Notwithstanding Section 2610.5, in the case of corrections made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an amount...
• Section 4834.
  Corrections authorized under this article shall be made by the auditor.(Amended by Stats. 1991, Ch. 532, Sec. 37.)
• Section 4834.5.
  Clerical errors on the delinquent roll may be corrected by the tax collector at any time before the county has disposed of the property. This...
• Section 4835.
  If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.(Amended by Stats. 1980,...
• Section 4836.
  (a) If the correction will result in a reduction of an assessment that would entitle the assessee to a refund, the auditor shall either process the...
• Section 4836.5.
  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...
• Section 4837.
  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...
• Section 4837.5.
  (a) Notwithstanding any other provision of law, taxes due, whether secured or unsecured, on escape assessments for prior fiscal years may be paid over a four-year...
• Section 4838.
  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,...
• Section 4839.1.
  If tax-defaulted property has been erroneously redeclared tax defaulted, or if property subject to a power of sale pursuant to Section 3691 has been erroneously...
• Section 4840.
  On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they...
• Section 4841.
  If any error or defect has been carried into any publication, the publication may be republished as amended, or notice of the correction may be...
• Section 4842.
  (a) If the error or defect is discovered after the time required for the original publication, the publication may be republished within 60 days of the...

Last modified: October 22, 2018