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Earlier editions: 2020-112018-112026-09

DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 2. Corrections 4831-4925›ARTICLE 1. Generally 4831-4842

§ 4835

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

If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.

(Amended by Stats. 1980, Ch. 411, Sec. 45. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)

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California Revenue and Taxation Code

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