California Revenue and Taxation Code 3438 – If the tax collector discovers before the declaration that because of …
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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.
(Amended by Stats. 1984, Ch. 988, Sec. 21. Effective September 11, 1984.)
Terms Used In California Revenue and Taxation Code 3438
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.