ARTICLE 1. Generally
Article 1 enacted by Stats. 1939, Ch. 154.
§§ 4831–4842 · 18 sections
- § 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…
- § 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…
- § 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 defect of description or…
- § 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 pursuant to 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 the auditor, the amount by…
- § 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 of tax…
- § 4834 Corrections authorized under this article shall be made by the auditor.
- § 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 shall be…
- § 4835 If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.
- § 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 refund or…
- § 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 increase at…
- § 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 therefrom opposite the…
- § 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…
- § 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, at any time…
- § 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…
- § 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 are not…
- § 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 given in a…
- § 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…