Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 3438 — General Provisions
Cal. Rev. & Tax. Code § 3438
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1984-09-11
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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,…
Citator
Cal. Rev. & Tax. Code § 3438 — General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.
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.