Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 4. Assessment by State Board of Equalization Generally

Article 4. Assessment Estimates and Assessment Roll*

Section 758

758. Assessment of escaped property or roll correction. If the board roll has been transmitted to the local auditors, the board may make an assessment of escaped property or a roll correction. At least 30 days prior to transmitting a statement of assessment of escaped property or making a roll correction, the board shall notify the assessee whose property's full value has increased as a result of an escape assessment or roll correction of the assessed value of that property as it shall appear on the corrected roll. The notice shall be mailed to the assessee at its address shown in the records of the board. The notice shall advise the assessee of the date by which and the place where a petition for reassessment may be filed. The date for filing the petition shall not be less than 50 days from the date of the mailing of the notice of value. The provisions of Sections 741 to 744, inclusive, shall be applicable to petitions and hearings pursuant to this section except for the dates prescribed for decisions of the board.

History.—Added by Stats. 1976, Ch. 877, p. 1994, in effect January 1, 1977. Stats. 1982, Ch. 1465, in effect January 1, 1983, substituted the fourth and fifth sentences for "The assessee shall be heard by the board on a petition for reassessment prior to transmission to the local auditors of the board's statement of assessment of escaped property or roll correction if the assessee files with the board a written petition and request for hearing within 10 days of the date of mailing of the notice." Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, deleted "declaration of intent to petition for reassessment, and the date by which and the place where a" after "place where a" in the fourth sentence, and substituted "the petition shall not be less than 50 from the date of the mailing of the notice of value." for "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 the declaration of intent to petition." after "filing" in the fifth sentence.

* Article 4 heading was added by Stats. 1976, Ch. 877, p. 1993, in effect January 1, 1977.