§ 3438
63 words·~1 min read·
/ca/revenue-and-taxation-code/3438A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the tax collector discovers before the declaration that because of any error the tax on a parcel of real property should not be declared in default, he or she shall not declare it in default and the board of supervisors shall cause the assessor to enter the uncollected taxes on the next roll, to be collected like other taxes on that roll.