Laws, Regulations & Annotations

C

285.0000 CORRECTIONS

Annotation 285.0090

285.0090 Value Changes. Correction to base year values are required by Revenue and Taxation Code section 51.5. Roll corrections not involving the exercise of value judgment are authorized by Revenue and Taxation Code section 4831(a), while those involving value judgment arising solely from a failure to reflect a decline in taxable value under Revenue and Taxation Code section 51(a) are authorized by section 4831(b). C 9/26/1996.