Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 8000 Sale of Tax-Defaulted Property 8700 Limitation upon Actions: General Information

8700 Limitation upon Actions: General Information

8700. CURATIVE ACTS DEFINED
"Curative acts" are those enacted to cure the unintentional omission or irregularity of some act or performance required by statute that extends from the assessment of property on through to the deed to the purchaser. Section 24 applies to statutory requirements intended to guide fiscal officers and promote the orderly conduct of their business as distinguished from those requirements that protect private rights (Ryan v. Byram, Cal. 2d, 596, 604); Revenue and Taxation Code section 613 cures mistakes of owner's name in the assessment but may not extend to publications that fail to recite correctly the assessee's name (Henderson v. De Turk, 164 Cal. 296).