ARTICLE 2. Errors on the Board Roll [4876. - 4880.]

Heading of Article 2 amended by Stats. 1961, Ch. 481.

§§ 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…