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Article V — Installment Payment of Secured Taxes in Certain Specified Instances.

Sec. 12-43. - Separate public record.

Sonoma County Municipal Code · 2026-09 edition · updated 2026-09-27 · Sonoma County

A separate public record entitled "Supplemental Installment Roll" shall be maintained in both the auditor-controller and tax collector's office to account for the additional tax and give public notice. This roll shall contain the following:

(a)

The year in which the error or escape occurred;

(b)

The year of discovery;

(c)

The date of correction;

(d)

The amount of correction, and each year's installment amount due;

(e)

The date of notice to the assessee;

(f)

The date of filing of the affidavit;

(g)

The name of the assessee;

(h)

The assessor's parcel number, and tax rate area.

(Ord. No. 1912 § 1.)

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