Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 4838 — Generally
Cal. Rev. & Tax. Code § 4838
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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:
Citator
Cal. Rev. & Tax. Code § 4838 — Generally is in force in the current edition of the Code, and nothing recorded condemns it.
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.