California § 11319 - If any assessment made pursuant to this article results in a tax that is paid aft
Full text of California Public Contract Code - PCC § 11319 — If any assessment made pursuant to this article results in a tax that is paid aft, with citation guidance and answers to common questions.
§ 11319. If any assessment made pursuant to this article results in a tax that is paid aft
If any assessment made pursuant to this article results in a tax that is paid after December 10 of the year to which the assessment relates, the tax shall bear interest at the adjusted annual rate established pursuant to Section 19521 from December 10 of the year in which the assessment should have been made to the date the assessment is added to the board roll; provided, however, that no addition shall be made whenever the escape was due to an error, other than an erroneous opinion of value, on the part of the board.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 11319
What does Public Contract Code - PCC § 11319 cover?
Section 11319 ("If any assessment made pursuant to this article results in a tax that is paid aft") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 11319?
A common citation format is "Public Contract Code - PCC § 11319" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 11319 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.