Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 790.0020

790.0020 Addition to Roll-Time Limits. As of September 14, 1992, Revenue and Taxation Code section 75.11(d) provides specific statutes of limitation for the making of supplemental assessments. Assessments made, i.e. actually added to the roll, before that date were unaffected. Neither were escape assessments affected by this legislative change. Section 75.11(e) provides that the time limits specified in section 75.11(d) may be extended by written agreement between the taxpayer and the assessor.

An agreement that extends the time for making a correction or claim for refund automatically extends the time for making a supplemental assessment. An agreement limited to a supplemental assessment does not automatically apply to a correction or to a claim for refund. LTA 1/7/1993 (No. 93/03).