Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

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 deletionequalization or the assessment appeals board 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 deletionequalization or the assessment appeals board may order the penalty abated, provided the assessee has filed with the county board of deletionequalization or the assessment appeals board 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)(1) If a person or legal entity establishes to the satisfaction of the county board of deletionequalization or the assessment appeals board 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 State Board of Equalization, the county board of deletionequalization or the assessment appeals board may order the penalty be abated, provided the person or legal entity has filed with the county board of deletionequalization or the assessment appeals board 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.

(2) If a written request to file a change in ownership statement, including a written request to file a complete change in ownership statement, is mailed by the State Board of Equalization to a person or legal entity as specified in subdivision (b) of Section 482, and the assessor determines that the written request was based on erroneous information in the possession of the board provided by any person or entity, including, but not limited to, the Franchise Tax Board, a county assessor, or board staff, the assessor shall abate the penalty if the person or legal entity required to comply with the written request notifies both the board and the county assessor responsible for assessing the penalty of the error no later than 60 days after the date on which the person or legal entity is notified of the penalty.

(3) If the penalty is abateddeletion, 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). Stats. 2011, Ch. 708 (SB 507), in effect January 1, 2012, substituted "equalization or the assessments appeals board" for "supervisors" after "board of" three times in the first sentence of the first paragraph of subdivision (a); designated the former first paragraph of subdivision (c) as paragraph (1) and substituted "equalization or the assessments appeals board" for "supervisors" after "board of" three times in the first sentence therein, added paragraph (2), and designated the former second paragraph as paragraph (3) and deleted "by the county board of supervisors" after "is abated" in the first sentence therein.

* 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.