Site Tools
Welcome to the State of California

5510-5512 Corrections: Errors

5510. CLERICAL ERRORS ON DELINQUENT ROLL OR ABSTRACT
Clerical errors made on the delinquent roll or abstract list may be corrected by the tax collector at any time before the property has been sold by public auction, sealed bid, or Chapter 8 Agreement Sale (Rev. & Tax. Code §§4375, 4834.5).

5511. ERRORS ON REDEMPTION CERTIFICATES
If an error occurs in computing the amount necessary to redeem and issue a certificate of redemption, resulting in underpayment of the correct amount, the deficiency may be collected within four years after the date of the underpayment (M-5313). A notice and a bill may be sent, by either registered or certified mail, to the assessee of the property for the year for which the underpayment occurred (Rev. & Tax. Code §4114).

The notice must show:

1) That the tax collector made an unintended error in computing the amount required to redeem the property;

2) That, as a result of the error, the redemption payment was insufficient to pay the amount required to redeem, as specified in Revenue and Taxation Code section 4102;

3) The balance due, in detail; and

4) A statement that, if payment of the amount due is not made within 30 days from the date of the notice, the amount due will be transferred to the secured roll prepared or being prepared and will be collected like other taxes on the roll.

Errors resulting in an overcharge should be corrected and the overage should be refunded (M-5701), held subject to refund (M-5700 et seq.), or deposited in an overage fund (M-5703).

5512. TRANSFER TO THE SECURED OR UNSECURED ROLL
The assessee has 30 days after the mailing date of the notice or bill in which to pay the deficiency. After 30 days, the deficiency is transferred to the secured roll applicable to the assessment year in which the notice or bill is mailed.

If the real property has been conveyed or encumbered before the secured roll entry is made, the redemption insufficiency is transferred to the unsecured roll.

The entry on the roll is followed with "Deficiency in redemption of parcel on ______________, 19____." The entry may be made on a separate document if reference is made on the roll to that document. The delinquent tax abstract from which the redemption deficiency is transferred may, at the option of the county, serve as the separate document (Rev. & Tax. Code §4115).