California § 4707 - Should any tax or assessment which was apportioned at the time of levy be changed
Full text of California Public Contract Code - PCC § 4707 — Should any tax or assessment which was apportioned at the time of levy be changed, with citation guidance and answers to common questions.
§ 4707. Should any tax or assessment which was apportioned at the time of levy be changed
Should any tax or assessment which was apportioned at the time of levy be changed by correction, cancellation or refund authorized by Part 9 of Division 1 of this code, a pro rata adjustment for the amount of such change shall be made in each of the funds to which apportionment previously has been made. The total pro rata adjustments of amounts previously apportioned shall be entered on the apportioned tax resources accounts of the auditor and the treasurer. The total amount of the changes shall be entered on the secured taxes receivable accounts of the auditor.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 4707
What does Public Contract Code - PCC § 4707 cover?
Section 4707 ("Should any tax or assessment which was apportioned at the time of levy be changed") 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 § 4707?
A common citation format is "Public Contract Code - PCC § 4707" (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 § 4707 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.