Section 3438 Of Chapter 2. Sale By Operation Of Law From California Revenue And Taxation Code >> Division 1. >> Part 6. >> Chapter 2.

. If the tax collector discovers before the declaration that because of any error the tax on a parcel of real property should not be declared in default, he or she shall not declare it in default and the board of supervisors shall cause the assessor to enter the uncollected taxes on the next roll, to be collected like other taxes on that roll.