{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4835","citation":"Rev. & Tax. Code, § 4835","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9"},{"name":"CHAPTER 2. Corrections [4831. - 4925.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2"},{"name":"ARTICLE 1. Generally [4831. - 4842.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2/article-1"}],"history":"Amended by Stats. 1980, Ch. 411, Sec. 45.   Effective July 11, 1980.   Operative January 1, 1981, by Sec. 51 of Ch. 411.","effective":"1980-07-11","html":"<p>If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.</p>","text":"If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-4835","source":"California Legislative Information bulk export (pubinfo)"}