Laws, Regulations & Annotations

C

285.0000 CORRECTIONS

Annotation 285.0006

285.0006 Assessment. In order to correct an assessment roll entry based upon Revenue and Taxation Code section 4831.5, it is necessary that the defective assessment was the result of a defect or error in the information or records submitted to the assessor. The defect or error may be ascertained only from the books of account or other records that existed at the time of submission. Later derived data may not be used to create an inference of error at the time the value was placed on the roll. C 1/28/1987.