2005 California Revenue and Taxation Code Sections 4831-4842 Article 1. Generally

4831.  (a) Any error resulting in incorrect entries on the roll may
be corrected under this article.  The correction may be made at any
time after the roll is delivered to the auditor but, except as
provided in subdivision (b), shall be made within four years after
the making of the assessment that is being corrected.  This section
does not apply to either of the following:
   (1) Except as provided in subdivision (b), errors involving the
exercise of value judgments.
   (2) Escape assessments caused by the assessee's failure to report
the information required by Article 2 (commencing with Section 441)
of Chapter 3 of Part 2.
   If any error referred to in this subdivision is discovered as the
result of an audit of a taxpayer's books and records, that error may
be corrected at any time prior to the expiration of six months after
the completion of the audit.
   (b) Any error or omission involving the exercise of a value
judgment that arises solely from a failure to reflect a decline in
the taxable value of real property as required by paragraph (2) of
subdivision (a) of Section 51 shall be corrected within one year
after the making of the assessment that is being corrected.
   (c) Taxes that are not a lien or charge on the property assessed
may be transferred from the secured roll to the unsecured roll of the
corresponding year by the county auditor.  These taxes shall be
collected in the same manner as other delinquent taxes on the
unsecured roll and shall be subject to delinquent penalties in the
same manner as taxes transferred to the unsecured roll under Section
5090.  The statute of limitations for the collection of those taxes
shall commence to run from the date of transfer.
4831.5.  When it can be ascertained by the assessor from an audit of
an assessee's books of account or other papers that there has been a
defect of description or clerical error of the assessee in his
property statement or in other information or records furnished to
the assessor which caused the assessor to assess taxable tangible
property which should not have been assessed or to assess it at a
substantially higher valuation than he would have entered on the roll
if the information had been correctly furnished to the assessor, the
error on the roll may be corrected under this article at any time
after the roll is delivered to the auditor by the clerk of the county
board and within the time allowed for assessing property which has
escaped assessment as provided in Sections 532 and 532.  1.  The
extent and character of the change to be made on the roll shall be
certified to the auditor by the assessor.
4832.  Clerical errors of the auditor on the roll may be corrected
under this article at any time before the report is sent to the
Controller pursuant to Section 3440, or the summary statement is sent
to the Controller pursuant to Section 3446, showing in detail the
tax-defaulted property.
4832.1.  If the amount of any tax or special assessment is
understated on the roll by five dollars ($5) or less due to clerical
error of the auditor, the amount by which such tax or special
assessment is understated may be canceled by  the auditor.  After
cancellation by the  auditor, the amount appearing on the roll shall
in each instance be deemed the correct amount of that tax or special
assessment for all purposes and upon payment of that amount the tax
collector shall show the tax or special assessment as paid in full.
The auditor need not note the cancellation on the roll.  Whenever a
portion of the rate of any tax or special assessment is canceled in
the manner provided by this section, written consent of any city
attorney shall not be required.
4833.1.  (a) Notwithstanding Section 2610.5, in the case of
corrections made to the roll pursuant to Section 1646.1, where a
taxpayer has failed to pay an amount of tax computed upon assessed
value that is the subject of a pending assessment appeal, the relief
from penalties shall apply only to the difference between the county
board's final determination of value and the value on the assessment
roll for the fiscal year covered by the application.  For purposes of
this section, "county board" means either a county board of
supervisors that meets as a county board of equalization or an
assessment appeals board.
   (b) The county board shall cause notice of the requirements of
this section to be mailed to each taxpayer or to be presented to each
taxpayer upon filing an application for reduction in assessment with
the county board if that taxpayer will be impacted by the penalty
provisions of this section.
   (c) For any taxpayer who has paid at least 80 percent of the
amount of tax finally determined due by the county board within 60
days of mailing or presentation of the notice prescribed in
subdivision (b), the tax collector shall accept payment of the
balance of the tax due without penalties or interest.
   (d) This section shall apply only to those properties upon which
an application for reduction in assessment is pending before the
county board on the effective date of the act adding this section or
those applications for reduction in assessment that are filed with
the county board after the effective date of the act adding this
section.
   (e) This section shall only become operative if the board of
supervisors of a county, with the approval of the county's tax
collector and the county's auditor, adopts a resolution or ordinance
approving this section.
4834.  Corrections authorized under this article shall be made by
the auditor.
4834.5.  Clerical errors on the delinquent roll may be corrected by
the tax collector at any time before the county has disposed of the
property.  This section shall be construed as an additional procedure
to that set forth in Sections 4946 to 4948, inclusive.
4835.  If the correction will decrease the amount of unpaid taxes,
the consent of the board of supervisors is necessary to the
correction.
4836.  If the correction will increase the amount of unpaid taxes,
the assessor shall notify the assessee of the procedure for obtaining
review by the county board under Section 1605 and the procedure for
applying for cancellation under Section 4986.
4836.5.  In the event any correction authorized under this article
has the effect of increasing the assessment, the auditor shall apply
a tax rate to that increase at whatever tax rate was in existence in
the year in which the error was made and shall apply the assessment
ratio that was in existence in the year in which the error was made.
All increased amounts of taxes shall be entered on the roll prepared
or being prepared for the current assessment year and shall
thereafter be treated and collected like other taxes on the roll.
After the lien date, and with the approval of the tax collector, the
increase may be added to the current roll being collected.  However,
if the correction affects taxes on the secured roll for any year and
subsequent to the entry of the original assessment but prior to the
date of the correction the real property on which the taxes
constitute a lien has been transferred or conveyed to a bona fide
purchaser for value or becomes subject to a bona fide encumbrance for
value, the increased amount of taxes shall not create, impose or
constitute a lien on the real property and shall be entered on the
unsecured roll in the name of the assessee at the time the error was
made and shall thereafter be treated and collected like other taxes
on the roll.
   The entry on the unsecured roll shall be followed with "Correction
to account or Parcel Number ____ for the 19_-_ assessment year
pursuant to Section(s) ____ of the Revenue and Taxation Code."  The
foregoing entry may be made on a document separate from the roll if
reference is made on the roll to the document wherein the entry is
made.
4837.  The date and nature of the correction shall be entered on the
roll on which the error was made or on the delinquent abstract
prepared therefrom opposite the description of property; provided,
however, that where the correction is to a prior year's roll and
results in an increase in taxes, if the delinquent tax abstract
prepared from such roll does not list that parcel or account, the
correctional entry to the delinquent abstract may be made by
insertion therein of a new sheet containing the information required
to be set forth by Section 4372 and the date and nature of the
correction.  The written authority for the correction shall be filed
and preserved by the auditor as a public record.  The auditor shall
make any necessary changes in accounts with the tax collector.
4837.5.  (a) Notwithstanding any other provision of law, taxes due,
whether secured or unsecured, on escape assessments for prior fiscal
years may be paid over a four-year period at the option of the
assessee if:  (1) the additional tax is over five hundred dollars
($500), and (2) a written request for installment payment is filed by
the assessee with the tax collector prior to the time the second
installment of taxes on the secured roll becomes delinquent, or by
the last day of the month following the month in which the tax bill
is mailed, whichever is later.  The tax collector shall include with
the property tax bill a notice of the payment provisions of this
section.  For unsecured taxes, the written request for installment
payment shall be filed with the tax collector prior to the date on
which those taxes become delinquent.
   (b) If payment by installments is requested, 20 percent or more of
the tax shall be paid no later than the deadline for filing the
written request.  The current taxes and prior year taxes with
penalties and costs thereon shall be paid with or prior to the
initial installment payment.  In each succeeding fiscal year, the
assessee shall pay, before the delinquency date of the second
installment of current taxes on the secured roll, all current year
taxes, and a sum at least sufficient to reduce the outstanding
balance of the tax by 20 percent of the original amount.  In the case
of unsecured taxes, the required annual installment shall be paid on
or before August 31.
   (c) Interest at the rate of three-fourths of 1 percent per month,
starting with the month following the date of the deadline for filing
the written request, shall be applied to the outstanding balance, on
the first day of the month, if the escape or underassessment was
due, in whole or in part, to the error, omission, or other fault of
the assessee.  If the first day of any month falls on a Saturday,
Sunday, or legal holiday, the next additional three-fourths of one
percent of interest shall be applied to the outstanding balance on
the next business day.
   (d) No additional penalties shall be charged as long as
installment payments are made timely; and, in the case of secured
taxes, as long as all payments are made timely, an affidavit
regarding the property shall not be published pursuant to Section
3371.
   (e) If any installment is not paid timely, or if the property on
the secured roll becomes tax defaulted, or if the property changes
ownership, or if taxes for the property on the unsecured roll are not
paid before becoming delinquent, the balance of the tax remaining to
be paid shall immediately become due and payable, and no further
installment payments for that escape assessment or correction shall
be authorized.  The tax collector shall inform the auditor of the
defaulted, off-roll installment plan and of the delinquent amount
remaining unpaid.  With regard to property on the secured roll that
has not become tax defaulted, or property on the unsecured roll that
has not become delinquent, in the event the payment is missed at the
time the second or subsequent installment is due and the assessee or
agent of the assessee can, by substantial evidence, convince the tax
collector that the payment was not made through any fault of the
assessee, the tax collector may reinstate the account upon receipt of
a payment in an amount reflecting the installment plus interest
under subdivision (c) to the date of reinstatement, provided that the
payment is physically received by the tax collector prior to the
time the property becomes tax defaulted or prior to June 30 of the
current fiscal year, whichever occurs earlier.
   (f) The auditor shall add the unpaid balance, plus all penalties
and costs thereon, to the current roll, adjust the tax collector's
charge accordingly, and the remaining balance of the tax shall become
subject to all of the provisions of this division applicable to
delinquent taxes.
   (g) The tax collector shall maintain records listing the current
status of all the installment accounts authorized under this section.
  The status of each installment account shall be entered on the
current roll and the tax collector may file for record with the
county recorder a certificate pursuant to Section 2191.3.
   (h) When the installment account is paid in full before 5 p.m. on
June 30 of the year in which the account has become defaulted and the
tax collector has filed for record a certificate of lien, the tax
collector shall also file for record a release of that lien.  Where
the account is not paid in full until after June 30 of the year in
which the account became defaulted, the filings of the certificates
of lien and release of lien shall be subject to recording fees
charged to the taxpayer.
   (i) The tax collector may establish a fee for the actual cost of
processing a request to pay escaped assessments in installments.
4838.  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.
4839.1.  If tax-defaulted property has been erroneously redeclared
tax defaulted, or if property subject to a power of sale pursuant to
Section 3691 has been erroneously redeclared tax defaulted or subject
to a power of sale, the erroneous declarations may be canceled on
the order of the board of supervisors.
4839.2.  On receipt of the notice described in Section 3698, the
board of supervisors shall by resolution either approve or disapprove
the proposed sale and shall transmit a certified copy of the
resolution to the tax collector within five days after its action.
Failure to adopt or to transmit the resolution within the prescribed
times shall not affect the validity of a sale approved by a board of
supervisors.
4840.  On receipt of satisfactory, verified, written evidence that
taxes have been entered on the secured roll as a lien on real
property on which they are not legally a lien, the assessor shall
transmit the evidence and his or her cancellation to the  auditor.
On direction of the board of supervisors, the auditor shall cancel
the entry as a lien on that real property and reenter such taxes as
follows:
   (a) If the assessee has real property sufficient, in the assessor'
s opinion, to secure the payment of the taxes, as a lien on real
property.
   (b) Where there is not sufficient real property to secure the
taxes:
   (1) If it is state-assessed property, on the secured roll.
   (2) In all other cases, on the unsecured roll.
4841.  If any error or defect has been carried into any publication,
the publication may be republished as amended, or notice of the
correction may be given in a supplementary publication.
4842.  The publication shall be made in the same manner as the
original publication, and for not less than one week.