Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 2. Assessments

Article 5. Reassessments

Section 11336

11336. Time for completion of assessments; notice. On or before August 1 the board shall complete the assessment of all property required to be assessed and shall notify the assessees thereof. This notice shall include an announcement of the statutory period during which, and the place at which, a petition for reassessment may be filed.

History.—Stats. 1945, p. 1003, in effect September 15, 1945, substituted "first" for "third." Stats. 1974, Ch. 54, in effect January 1, 1975, restructured, deleted "of each year" after "August", and added "and shall notify the assessees thereof" after "assessed" in the first sentence; and added the second sentence. Stats. 1981, Ch. 1132, in effect January 1, 1982, substituted "August 1" for "the first Monday in August" after "before" in the first sentence, and added "a declaration of intent to petition for reassessment and" after "which," in the second sentence. Stats. 2005, Ch. 264 (SB 555), in effect January 1, 2006, deleted "declaration of intent to petition for reassessment and a" after "at which, a" in the second sentence.