{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4880","citation":"Rev. & Tax. Code, § 4880","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 2. Errors on the Board Roll [4876. - 4880.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2/article-2"}],"history":"Amended by Stats. 1943, Ch. 409.","effective":null,"html":"<p>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 statement of the correction as a public record. The auditor shall make any necessary changes in his account with the tax collector.</p>","text":"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 statement of the correction as a public record. The auditor shall make any necessary changes in his account with the tax collector.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/errors-on-the-board-roll-4880","source":"California Legislative Information bulk export (pubinfo)"}