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CORRECTIONS - Article 1 Chapt 2 (Sections 4831-4844)
Section Description Penalty Interest Counsel
4831 Assessor's error No No Yes
1) Incorrect value entry does not apply to:
a) value judgements b) escapes
2) Auditor may transfer entry to secured roll
4831.5 Assessor's error - reductions only No No Yes
4836.5 Increase under 4831 when property has been sold - -
entered on unsecured roll
4840 Entry incorrectly entered on secured roll may - -be transferred to unsecured
ESCAPES - Article 4 Chapter 3 (Section 531-538)
531 Assessor's failure to enroll No No No
531 Assessoe's failure to file property statement Yes(5463) Yes(5506) No
531.1 Incorrect exemption
Assessor's error No No No
Assessor's error - unknown to him No Yes(SS06) No
Assessee's error - knowledge of error Yes(5504) Yes(5506) No
531.2 Escaped real property sold prior to entry of
escape on roll - enter on unsecured roll
531.3 Escaped personal property - assessee's failure
to report costs accurately No Yes(5506) No
If failure was willful or fraudulent Yes(5504) Yes(5506) No
531.4 Escaped business property - inaccurate statement No Yes(S506) No
If inaccurate statement willful or fraudulent Yes(5504) Yes(5506) No
531.5 Incorrect business inventory exemption allowed
due to erroneous information . No Yes(SS06) No
If assessee knew information erroneous Yes(5504) Yes(5506) No
531.6 Escaped real property - failure of assessee to
terminate homeowner exemption No Yes(SS06) No
(Add escape under 531. 1)
If Assessor's error No No No
If assessee did not terminate with knowledge of
that error Yes(5504) Yes(5506) No
Penalty and interest forgiven if property conveyed
to bona fide purchaser between lien date and July l
532 Cite this section if assessee has waived the
statute of limitations
534 All assessments made pursuant to Article 3 and
Article 4 (Section 501-538) to be effective must
notify the assessee thereof (Tax bills are
considered notice.)
CANCELLATIONS - Article 1 Chapter 4 (Sections 4985-4994)
4985 Cancels uncollected delinquent penalties, cost, - - Yes
redemption penalty, interest or redemption fee due
to Assessor's error or inability to complete
procedures prior to delinquency date.
4986 Cancels taxes, penalties, costs if levied - Yes
1) more than once
2) erroneously or illegally City also
3) on property nonexistent on lien date
4) on property annexed after lien date by the
public agency owning it
5) on property acquired by exempt owners
6) on overassessments determined by audit
PENALTIES - Article 2 Chapter 3 (Section. 501-507)
463 Late filing or failure to file property statement - - No
(10e of A.V. unreported.)
482 Late filing or failure to file Ownershi Change _ - No
Statement ($100 or 100 of current taxes
ARBITRARY ASSESSMENTS - Article 3 Chapter 3 (Sections 501-•507)
501 Failure to furnish information No Yes(5506) No
Estimate and assess the property
502 Concealment of tangible personal property Yes(SS04) Yes(5506) No
Assess on discovery
503 Fraudulent act, colusion, causing escape of
tangible property Yes(5504) Yes(5506) No
J,LAL ASSESSMENTS - Article 3 Chapter (SSOI-507)
04 25% penalty added to assessments made under 502 - - No
and 503
506 Interest added at rate of 1% per month - - No