Rev. & Tax. Code, § 4838 · Article 1. Generally
Rev. & Tax. Code, § 4838
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1985, Ch. 316, Sec. 85.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=4838.
- Text hash
- sha256 7d4bf437c4726fab983179e827b734ba44d111b5180b467660dd79984ed7606b
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.