California Statutes
§ 4838. — 4838. (Amended by Stats. 1985, Ch. 316, Sec. 85.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 9. PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS·Ch. 2. CHAPTER 2. Corrections·Art. 1. ARTICLE 1. Generally
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 before the declaration of default the assessor may correct any erroneous assessment. The assessor shall:
(a)Send certified notices of the correction to the tax collector, the auditor, and the Controller.
(b)Enter opposite the description of property on the roll the date and nature of the correction.
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California § 4838. (4838. (Amended by Stats. 1985, Ch. 316, Sec. 85.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1985, Ch. 316, Sec. 85.