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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