Cal. RTC § 4838
This is the official text of Cal. RTC § 4838, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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