§ 20.040. Property Tax Correction
Effective Date: 12/23/1975
Department: Auditor-Controller
POLICY
___________The County Auditor is authorized to perform tax roll corrections and tax cancellations pursuant to Sections 4835, 4840, 4985, 4990, 5026, and 5096 of the Revenue and Taxation Code. The Assessor shall transmit the evidence and statement of facts referred to in Section 4840 to the Auditor, rather than the Board of Supervisors (Board), pursuant to the Board's designation of the Auditor as the County officer authorized to act for the Board under that section.
REFERENCE
___________Revenue and Taxation Code Section 4804
Adopted by Board of Supervisors December 23, 1975, Synopsis No. 15
RESPONSIBLE DEPARTMENT
___________Auditor-Controller
DATE ADOPTED/SUNSET REVIEW DATE
___________Adopted Date: December 23, 1975 Sunset Review Date: June 30, 2013 Review Date: June 27, 2013 Sunset Review Date: June 30, 2017 Review Date: June 15, 2017 Sunset Review Date: June 30, 2021