For the record - May 7, 2013

Proposition 13 loophole: An article in the May 5 Section A about a loophole in Proposition 13 that enables businesses to sidestep a tax reassessment examined the purchase of a Santa Monica hotel company by Michael Dell and partners. The article said Dell’s lawyer cited state Revenue and Taxation Code Section 462.180(d)(s) in arguing that a husband and wife can split a property to avoid a change of ownership. The citation is from a section of the Board of Equalization’s property tax rules, not the tax code.

Afghan dam: An article in the May 5 Section A about the Afghan government assuming responsibility for upgrading the American-built hydroelectric dam project at Kajaki incorrectly described the U.S. special inspector general for Afghanistan reconstruction. The special inspector general is an independent agency created by Congress. It is not part of the Pentagon.

Urban Drew: The obituary of World War II flying ace Urban Leonard “Ben” Drew in the May 6 LATExtra section incorrectly gave his last name twice as Ryan.