§ 12-38. Purpose.

Latest version.

This ordinance is adopted to provide for the spreading of the payments of an increased secured tax over a period not to exceed three (3) tax years from the fiscal year of discovery when such increase in tax occurs pursuant to division 1, part 2, chapter 3 Article 4. (property escaping assessment) or division I, part 9, chapter 2, article 1 (correction of errors) of the Revenue and Taxation Code of the State of California, section 534.5 and 4837.5.)

                    
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