Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Part 2. Assessment
Chapter 4. Assessment by State Board of Equalization Generally
Article 2. Assessments*
732. Notification of assessment; nonunitary property. Each year between the first day of January and the last day of July, upon valuing the nonunitary property of an assessee, the board shall mail to the assessee at its address shown in the records of the board a notice stating the amount of the assessed value of the assessee's nonunitary property. The notice shall advise the assessee that a petition for reassessment of the nonunitary property may be filed, not later than September 20 of the year of the notice, at the headquarters of the board in Sacramento.
History.—Stats. 1981, Ch. 1132, in effect January 1, 1982, added "declaration of intent to petition for reassessment, and the date by which and place where a" before "petition" in the second sentence; and added "for filing of the declaration of intent" after the first "date," substituted "20" for "10" before the first "days," and added the balance of the sentence after "notice" in the third sentence. Stats. 1986, Ch. 1457, effective January 1, 1987, substituted "January" for "March" after "day of" and "June" for "July" after "day of" in the first sentence. Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, substituted "July" for "June" after "day of" in the first sentence, substituted "that" for "of the date by which and the place where a declaration of intent to petition for reassessment, and the date by which and place where" after "the assessee", added ", not later than . . . in Sacramento" after "filed" in the second sentence, and deleted the former third sentence which provided, "The date for filing of the declaration of intent shall not be less than 20 days from the date of the mailing of the notice of value and the date for filing the petition shall not be less than 30 days from the date set for filing of the declaration of intent to petition.".
* Article 2 was added by Stats. 1976, Ch. 877, p. 1991, in effect January 1, 1977.