§ 613. — 613. (Amended by Stats. 1985, Ch. 316, Sec. 9.)

California § 613.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 2.: PART 2. ASSESSMENT
• Ch. 3.: CHAPTER 3. Assessment Generally
• Art. 6.: ARTICLE 6. Assessment Roll

Text

A mistake in the name of the owner or supposed owner of real estate does not render invalid an assessment or any deed to a purchaser at a tax sale.
A mistake in the name of an owner or supposed owner of property on the unsecured roll which does not prevent the person from reasonably ascertaining that he or she is the assessee does not render invalid an assessment or any tax sale.

Legislative History

Amended by Stats. 1985, Ch. 316, Sec. 9.