Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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A

170.0000 ASSESSMENT

Annotation 170.0125

170.0125 Waiver of Statute of Limitations. Revenue and Taxation Code section 532.1 authorizes the assessor and a taxpayer, by agreement, to extend the time period within which an assessment, correction, or claim for refund may be made. LTA 6/29/1984 (No. 84/61).