Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 2.5. Change in Ownership Reporting*

Section 483

483. Excusable delay. (a) If the assessee establishes to the satisfaction of the county board of supervisors that the failure to file the change in ownership statement within the time required by subdivision (a) of Section 482 was due to reasonable cause and not due to willful neglect, and has filed the statement with the assessor, the county board of supervisors may order the penalty abated, provided the assessee has filed with the county board of supervisors a written application for abatement of the penalty no later than 60 days after the date on which the assessee was notified of the penalty.

If the penalty is abated it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected.

(b) The provisions of subdivision (a) shall not apply in any county in which the board of supervisors adopts a resolution to that effect. In that county the penalty provided for in subdivision (a) of Section 482 shall be abated if the assessee files the change of ownership statement with the assessor no later than 60 days after the date on which the assessee was notified of the penalty.

If the penalty is abated it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected.

(c) If a person or legal entity establishes to the satisfaction of the county board of supervisors that the failure to file the change in ownership statement within the time required by subdivision (b) of Section 482 was due to reasonable cause and not due to willful neglect, and has filed the statement with the deletionState Board of Equalization, the deletioncounty board of supervisors deletionmay order the penalty be abated, provided the person or legal entity has filed with the deletioncounty board of supervisors a written application for abatement of the penalty no later than 60 days after the date on which the person or legal entity was notified of the penalty by the assessor.

If the penalty is abated by the county board of supervisors, it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected.

History.—Stats. 1981, Ch. 1141, in effect October 2, 1981, operative January 1, 1982, added the subdivision letters, substituted "subdivision (a) of Section 482" for "Section 480" in the first sentence of subdivision (a), and added subdivision (b). Stats. 1982, Ch. 1465, in effect January 1, 1983, added subdivision (b) and relettered former subdivision (b) as subdivision (c). Stats. 2009, Ch. 622 (SB 816), in effect January 1, 2010, added "county" before "board of supervisors" twice and added "a" before "written application" in the first sentence of the first paragraph of subdivision (a); and substituted "county board of supervisors" for "board" after "satisfaction of the", substituted "State Board of Equalization" for "board" after "statement with the", deleted "board may recommend to the" after "Equalization, the", substituted "may order" for "that" after the second "board of supervisors", substituted "county board of supervisors a" for "board" after "filed with the", and added "by the assessor" after the third "the penalty" in the first sentence of the first paragraph, and added "county" before "board of supervisors" in the first sentence of the second paragraph of subdivision (c).

* Article 2.5 was added by Stats. 1979, Ch. 242, in effect July 10, 1979.

Note.—Section 44 of Stats. 1979, Ch. 242, provided no payment by state to local governments because of this act.