Code Section Group

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 2. Errors on the Board Roll [4876 - 4880]
  ( Heading of Article 2 amended by Stats. 1961, Ch. 481. )

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 clerical errors of the board in assessing state-assessed property or other errors of the board not involving the exercise of judgment as to value which result in the entry on the roll of assessed values other than those intended by the board may be corrected by the board under this article at any time within four years after the assessment was made or within the period for which a waiver is given pursuant to Section 868.

(Amended by Stats. 1983, Ch. 1281, Sec. 31. Effective September 30, 1983.)

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 valued or misclassified for any cause, then to the extent that this error caused the board to assess taxable tangible property which should not have been assessed or to assess it at a higher valuation than the board would have entered on the roll if the error had not occurred, the roll may be corrected under this article at any time within four years after the assessment was made or within the period for which a waiver is given pursuant to Section 868.

(Amended by Stats. 1983, Ch. 1281, Sec. 32. Effective September 30, 1983.)

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 he may present his objections to the change. The board’s decision is final.

(Enacted by Stats. 1939, Ch. 154.)

4878.
  

The date and nature of the correction shall be entered in the records of the board.

(Enacted by Stats. 1939, Ch. 154.)

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.

(Enacted by Stats. 1939, Ch. 154.)

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 correction as a public record. The auditor shall make any necessary changes in his account with the tax collector.

(Amended by Stats. 1943, Ch. 409.)

RTCRevenue and Taxation Code - RTC2