Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 4. Assessment by State Board of Equalization Generally

Article 5. Property Statements*

Section 830

830. Conclusive assessments. [Repealed by Stats. 1977, Ch. 147, in effect January 1, 1978.]

830. Failure to file statement. (a) If the request of the board is mailed before the lien date as defined in Section 722, the property statement shall be filed with the board by March 1, and shall be in such detail as the board may prescribe.

(b) If the request of the board is mailed on or after the first day of January following the lien date, the property statement shall be filed with the board within 60 days after the request is mailed.

(c) Except as hereinafter provided, if any person fails to file the property statement, in whole or in part, by March 1, or by that later date to which the filing period is extended pursuant to subdivision (b) or Section 830.1, a penalty shall be added to the full value of the assessment of so much of the property as is not timely reported as follows:

(1) For any part of the property statement relating to the development of the unit value of operating property, the penalty shall be 10 percent of the unit value.

(2) For any part of the property statement, not relating to the development of the unit value of operating property, that lists or describes specific operating property, the penalty shall be 10 percent of the allocated value of the property, which penalty shall be added to the unit value.

(3) For any part of the property statement that lists or describes specific nonunitary property, the penalty shall be 10 percent of the value of the property.

(4) If the failure to timely file a property statement is due to a fraudulent or willful attempt to evade the tax, a penalty of 25 percent of the assessed value of the estimated assessment shall be added to the assessment. A willful failure to file a property statement as required by Article 5 (commencing with Section 826) shall be deemed to be a willful attempt to evade the tax.

(5) No penalty added pursuant to paragraph (1), (2), (3), or (4) may exceed twenty million dollars ($20,000,000) of full value. In addition, if a penalty has been added pursuant to paragraph (1), (2), or (3), if a claim for refund seeking the recovery of that penalty has been filed by the state assessee contesting the penalty within three months of the due date of the second installment, and the state assessee initiates an action in the superior court within one year of the filing of the claim for refund, the state assessee is not subject to any further penalties on subsequent assessments for failure to comply with any subsequent request seeking information or data with respect to the same issue as set forth in the claim for refund filed within the time limits set forth above, until the assessment year after a final decision of the court, and then only with respect to a failure to comply with a request for information with respect to assessments after a final decision of the court. For purposes of this paragraph, "same issue" means the type of information that is the subject of the disputed request for information.

(d) Any person who subscribes to the board's tax rate area change service and who receives a change mailed between April 1 and May 1, shall file a corrected statement no later than May 30 with respect to those parts of the property statement that are affected by the change.

If that person receives a change mailed after May 1, a corrected statement shall be filed no later than the 60th day following the mailing of that change.

(e) Penalties incurred for filings received after June 30 may be included with the assessments for the succeeding fiscal year.

(f) If the assessee establishes to the satisfaction of the board that the failure to file the property statement or any of its parts within the time required by this section was due to reasonable cause and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the board shall order the penalty abated, provided the assessee has filed with the board written application for abatement of the penalty within the time prescribed by law for the filing of applications for assessment reductions.

History.—Added by Stats. 1977, Ch. 147, in effect January 1, 1978. Stats. 1982, Ch. 1465, in effect January 1, 1983, in addition to making a number of grammatical changes, added subsection (4) to the third paragraph of subdivision (a), renumbered former subsection (4) thereof as (5), and substituted "(3), or (4)" for "or (3) of this subdivision" after "(2)," in subsection (5). Stats. 1985, Ch. 1091, effective January 1, 1986, substituted "twenty million dollars ($20,000,000)" for "five million dollars ($5,000,000)" in the first sentence of subdivision (a) (5) and added the second and third sentences thereto. Stats. 1986, Ch. 1457, effective January 1, 1987, substituted "March" for "April" after "by" in the first and second paragraphs of subdivision (a), substituted "that" for "such" after "by" and substituted "830.1" for "15620 of the Government Code" after "Section" in the second paragraph of subdivision (a); substituted "development" for "derivation" in subsection (a)(1) after "to the"; and substituted "nonunitary" for "nonoperating" after "specific" in subsection (a)(3). Stats. 1987, Ch. 498, in effect January 1, 1988, substituted "the state assessee shall not be subject to any further penalties on" for "the board shall not add any further penalties to any" after "refund,", and added "assessment" after "until the" in the second sentence of subsection (a)(5). Stats. 1990, Ch. 126, in effect June 11, 1990, added "If the request . . . Section 722," after "(a)", substituted "the" for "The" and deleted "annually" after "with the Board" in subdivision (a), added subdivision (b), added subdivision letter (c), added "subdivision (b) or" after "pursuant to" in subdivision (c), added "if" after "(3)," and substituted "the" for "a" after "set forth in" in the first sentence of subdivision (c)(5), relettered former subdivisions (b), (c) and (d) as (d), (e) and (f), respectively, and added "who" before "receives" in the first paragraph of subdivision (d), and substituted "that" for "such" twice in the second paragraph of subdivision (d). Stats. 2001, Ch. 407 (SB 1181), in effect January 1, 2002, added ", not relating to the development of the unit value of operating property," after "statement" in the first sentence of paragraph (2), substituted "may" for "shall" after "(4)" in the first sentence, substituted "is not" for "shall not be" after the third "assessee" in the second sentence, and substituted "that" for "which" after "information" in the third sentence of paragraph (5) of subdivision (c); and substituted "that" for "which" after "statement" in the first sentence of subdivision (d).

Note.—Section 11 of Stats. 2001, Ch. 407 (SB 1181) provided that the Legislature finds and declares that the amendments made by this act to Sections 830 and 830.1 of the Revenue and Taxation Code are declaratory of existing law.

* Article 5 heading was amended and renumbered by Stats. 1976, Ch. 877, p. 1994, in effect January 1, 1977.