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DIVISION 1. PROPERTY TAXATION 50-5911›PART 6. TAX SALES 3351-3972›CHAPTER 2. Sale by Operation of Law 3436-3444›ARTICLE 1. General Provisions 3436-3444

§ 3438

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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