Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170]
( Part 9 enacted by Stats. 1939, Ch. 154. ) CHAPTER 2. Corrections [4831 - 4925]
( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ARTICLE 1. Generally [4831 - 4842]
( Article 1 enacted by Stats. 1939, Ch. 154. ) 4835.
If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.
(Amended by Stats. 1980, Ch. 411, Sec. 45. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)