California Statutes
§ 3438. — 3438. (Amended by Stats. 1984, Ch. 988, Sec. 21.)
California § 3438.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 6.PART 6. TAX SALES
Ch. 2.CHAPTER 2. Sale by Operation of Law
Art. 1.ARTICLE 1. General Provisions
This text of California § 3438. (3438. (Amended by Stats. 1984, Ch. 988, Sec. 21.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 3438. (2026).
Text
If the tax collector discovers before the declaration that because of any error the tax on a parcel of real property should not be declared in default, he or she shall not declare it in default and the board of supervisors shall cause the assessor to enter the uncollected taxes on the next roll, to be collected like other taxes on that roll.
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Legislative History
Amended by Stats. 1984, Ch. 988, Sec. 21. Effective September 11, 1984.
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Bluebook (online)
California § 3438., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/3438..