Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 6. Assessment Roll

Section 621

621. Notification by publication. In any county the assessor, with the approval of the board of supervisors, may give the information required by Section 619, and similar information with reference to personal property, as an alternative to giving the information by United States mail, by having published lists of assessments in newspapers, or deletionby posting the information to the assessor's Internet Web site, or any combination of the above. In counties of more than 4 million population and counties of more than 1 million population, as determined by the July 1, 1965, Department of Finance revised estimate, which are contiguous to a county with more than 4 million population, the assessor, with the approval of the board of supervisors, may divide the county into publication areas not to exceed five in number. Within such areas the assessment listingdeletion may be grouped by assessment map books, by post office zones or by such other arrangements as may be determined by the assessor as most likely to give notice to assessees and as practicable for publication in local newspapers. The complete assessment data of one such area may be printed in one year, and for other areas in successive years as directed by him or her until the full county is covered. Each year at least all changes of assessment listings for all the areas shall be printed, together with a notice that no changes were made with regard to properties not on the list of changes, so that all changes will be on a current basis for the entire county. Newspapers for the publications shall be selected as they are for publication of the delinquent tax lists and the rate paid for the advertising shall be the same.

Neither the failure of the assessee to receive this information nor the failure of the assessor to so inform the assessee shall in any way affect the validity of any assessment or the validity of any taxes levied pursuant thereto.

History.—Added by Stats. 1966, p. 665 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year. Stats. 1969, p. 896, in effect November 10, 1969, added "the provisions for publication in counties of more than 4 million and 1 million population," in the first paragraph. Stats. 2010, Ch. 185 (SB 1493), in effect January 1, 2011, substituted "by posting the information to the assessor's Internet Web site, or any combination of the above" for "both" after "newspapers, or" in the first sentence and added "or her" after "by him" in the fourth sentence in the first paragraph.