Laws, Regulations & Annotations

C

285.0000 CORRECTIONS

Annotation 285.0020

285.0020 Clerical Errors. The definition of "clerical errors" contained in Revenue and Taxation Code section 51.5 is a narrow one in that it applies only when it can be shown from records in the assessor's office or from other evidence that there was an error in addition, multiplication, or a transposition of numbers which resulted in the entry of a figure not intended. The definition would not include the sending of reporting documents to a lessor when they should have been sent to the lessee, even though a clerk may have caused the misdirection.

In valuing a mining property, the value placed on reserves may be corrected as an error involving an assessor's value judgment within four years after July 1 of the assessment year for which the base year value was first established. If no base year was ever established, it may be determined in any year in which the error is discovered. After the base year value is established, escape assessments are proper for any year open under the applicable statute of limitation. C 2/2/1988.