Laws, Regulations & Annotations

A

180.0000 ASSESSMENT APPEALS

Annotation 180.0095

180.0095 Stipulation. As of January 1, 1988, Revenue and Taxation Code section 1603 provides that even when there is a stipulation to a value judgment error, an assessment appeal application must be filed within 12 months following the month in which the assessee is notified of the assessment. Consistent with section 1605, an assessee's receipt of a tax bill based upon the assessment suffices as notice. LTA 6/13/1988 (No. 88/43).