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PTLG Table of Contents > Property Tax Annotations > C > 285.0000 CORRECTIONS > 285.0060

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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C

285.0000 CORRECTIONS

Annotation 285.0060

285.0060 Nonjudgmental Error. The discovery more than four years after the establishment of the base year value that a parcel is unbuildable does not render that base year value incorrect due to a clerical or nonjudgmental error. Thus, if the four-year statute of limitations has run for correcting errors due to value judgment under Revenue and Taxation Code section 51.5(b), the base year value cannot be changed. C 11/10/1999.