Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 613 — Assessment Roll
Cal. Rev. & Tax. Code § 613
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 613 — Assessment Roll is in force in the current edition of the Code, and nothing recorded condemns it.
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.