California § 4838. 4838. (Amended by Stats. 1985, Ch. 316, Sec. 85.)

California Statutes

§ 4838. — 4838. (Amended by Stats. 1985, Ch. 316, Sec. 85.)

California § 4838.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 4838. (4838. (Amended by Stats. 1985, Ch. 316, Sec. 85.)) 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 § 4838. (2026).

Text

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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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.

Legislative History

Amended by Stats. 1985, Ch. 316, Sec. 85.

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Bluebook (online)

California § 4838., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/4838..