Section 4838 Of Article 1. Generally From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 2. >> Article 1.

. If the roll of any taxing agency in course of preparation is lost or destroyed because of public calamity and is reconstructed from available data, at any time before the declaration of default the assessor may correct any erroneous assessment. The assessor shall:
  (a) Send certified notices of the correction to the tax collector, the auditor, and the Controller.
  (b) Enter opposite the description of property on the roll the date and nature of the correction.