CHAPTER 3.5. Corrections

Chapter 3.5 added by Stats. 1953, Ch. 994.

§§ 11426–11430 · 5 sections

• § 11426 When it can be determined by any report or from any papers of the board what was intended or what should have been assessed, defects in form or clerical errors…
• § 11427 If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days’ notice at which he…
• § 11428 The date and nature of the correction shall be entered in the records of the board and a statement of the correction of the assessment shall be mailed to the…
• § 11429 If the amount of the tax is increased the additional tax shall be paid to the board on or before December 10th following the levy of the tax, or on or before…
• § 11430 If the additional tax is not paid within the time specified in Section 11429, it is delinquent and a penalty of 10 percent of the amount of the additional tax…