CHAPTER 2. Corrections [4831. - 4925.]

Chapter 2 enacted by Stats. 1939, Ch. 154.

§§ 4831–4925 · 37 sections

1. ARTICLE 1. Generally §§ 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…
2. ARTICLE 2. Errors on the Board Roll §§ 4876–4880 · 6 sections

   • § 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 in description or form or…
   • § 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 assessee was incorrectly…
   • § 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 notice at which…
   • § 4878 The date and nature of the correction shall be entered in the records of the board.
   • § 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 located.
   • § 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 statement of the…
3. ARTICLE 3. Incorrect Application of Payments §§ 4911–4916 · 7 sections

   • § 4911 (a) If an assessee or agent of the assessee, by mistake, pays the tax on other than the property intended and by substantial evidence convinces the tax…
   • § 4911.1 (a) If through no fault of the assessee or agent of the assessee a tax payment is credited to property other than the property intended and after a guaranty or…
   • § 4912 The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer…
   • § 4913 If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by registered…
   • § 4914 The notice shall state that the owner of the unintended property may within ten days after the mailing demand a hearing by the board of supervisors. If made,…
   • § 4915 If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid before the transfer is made.
   • § 4916 If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overcollection…
4. ARTICLE 4. Incorrect Application of Payment on Redemption §§ 4920–4925 · 6 sections

   • § 4920 (a) This article shall be applicable only if all of the requirements of either of the following are met: (1) (A) By substantial evidence, a redemptioner…
   • § 4921 The redemptioner shall sign and file with the tax collector a verified statement containing complete details of the transaction. If the transfer is made the…
   • § 4922 If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by registered…
   • § 4923 The notice shall state that the last assessee of the property in connection with which payment may be transferred pursuant to this article, may within 10 days…
   • § 4924 If the amount paid by the redemptioner is less than the amount necessary to redeem the property intended or less than the amount required to be paid for the…
   • § 4925 If the amount paid by the redemptioner exceeds the amount necessary to redeem the property intended or more than the amount required to be paid for the use of…