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California Code, Revenue and Taxation Code - RTC § 4838

Current as of January 01, 2025 | Updated by Findlaw Staff

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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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 4838 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-4838/

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