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4220-4225 Recurring Transactions: Corrections to the Abstract

4220. GENERAL INFORMATION
All corrections are made on the abstracts as though they are being made on the extended roll (Rev. & Tax. Code §4374).

If the correction is a substantial one, a new abstract should be prepared (M-4402).

4221. CLERICAL ERRORS IN INITIAL PREPARATION
When defects in description, form, or clerical error occur in the initial preparation of an abstract, or when subsequent delinquencies have been added to the abstract, they may be corrected at any time before the property has been sold at public auction, by sealed bid sale, or by agreement (Rev. & Tax. Code §§4375, 4834.5).

4222. CLERICAL ERRORS IN SUBSEQUENT ENTRIES
Clerical errors made in transferring information from the roll to an existing abstract list may be corrected on the abstract at any time before the county has disposed of the property (Rev. & Tax. Code §4834.5).

4223. PAYMENT ON WRONG PROPERTY

Redemption

A new abstract should be prepared for the property that was redeemed in error and immediately filed as an active abstract. The cancellation of payment should be noted on the original abstract and a reference noted that the payment has been transferred to a new abstract. The abstract should then be processed for the intended property as a redemption, cross-referencing it to the abstract containing the canceled payment (M-4200 and M-4201).

Installment Payment

The payment indicated on the installment payment record (M-4202) pertaining to the unintended property should be canceled. If required, the reference to an installment plan shown on the face of the abstract pertaining to the unintended property should be lined through and noted on the face of the abstract for the intended property.

4224. PERSONAL PROPERTY
Personal property assessments constituting liens against real property and based on erroneous information supplied by the assessee may be corrected within the time allowed for assessing property that has escaped assessment, pursuant to Revenue and Taxation Code section 532. Such change to be made within the abstract shall be certified to the auditor by the assessor (Rev. & Tax. Code §4831.5). The correction is entered on the abstract sheet by the auditor (Rev. & Tax. Code §4834).

If the information supplied by the assessee creates a decrease in the assessment, the consent of the board of supervisors is required (Rev. & Tax. Code §4835).

4225. STATE-ASSESSED PROPERTY
The State Board of Equalization may correct errors on its roll any time within four years after the assessment was made or within the period for which a waiver was given pursuant to Revenue and Taxation Code section 868 (Rev. & Tax. Code §§4876, 4876.5). Upon receipt of the Statement of Correction from the board (Rev. & Tax. Code §4879), the auditor enters the correction on the abstract and adjusts the control account if necessary (Rev. & Tax. Code §4880).

NOTE: Real property assessed on the State Board of Equalization roll becomes tax-defaulted and transferred to the abstract in the same manner as property on the local roll.