Section 11426 Of Chapter 3.5. Corrections From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 3.5.

. When it can be determined by any report or from any papers of the board what was intended or what should have been assessed, defects in form or clerical errors of the board in assessing private railroad cars may be corrected by the board under this chapter at any time within four years after the assessment was made.