California Revenue and Taxation Code ARTICLE 2 - Errors on the Board Roll

• Section 4876.
  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...
• Section 4876.5.
  When it can be ascertained by the board from an audit of an assessee’s books of account or other papers that the property of the...
• Section 4877.
  If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days...
• Section 4878.
  The date and nature of the correction shall be entered in the records of the board.(Enacted by Stats. 1939, Ch. 154.)
• Section 4879.
  The board shall transmit a statement of the correction of the assessment to the auditor of the county or city in which the property is...
• Section 4880.
  The auditor shall enter the correction on the roll of the county or city opposite the description of property, and shall file and preserve the...

Last modified: October 22, 2018