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 11338

11338. Petition for reassessment. (a) The owner or assessee may file a petition for reassessment on or before September 20. If the petition is not filed on or before September 20, or, if the period is extended by the board, by October 5, the assessment of the board shall be final.

(b) The board may extend the period for filing a petition until October 5 provided a written request for the extension is filed with the board on or before September 20.

(c) The board shall hear the applicant on such petition on or before January 31.

History.—Stats. 1974, Ch. 54, p. 119, in effect January 1, 1975, divided the former sentence; substituted "fourth" for "third", added "or the lessee" after "owner", and added "may petition the board for reassessment." After "assessed" in the first sentence; and restructured the second sentence, and added "on or before October 1" after "petition". Stats. 1981, Ch. 1132, in effect January 1, 1982, added the subdivision letters; substituted "On or before August 21" for "at any time prior to the fourth Monday in August," before "the owner" and added "file a declaration of intent to" after "may" in the first sentence, and added the second sentence to subdivision (a); added subdivisions (b) and (c); and substituted "January 31" for "October 1" in subdivision (d). Stats. 2001, Ch. 407 (SB 1181), in effect January 1, 2002, deleted former subdivision (a) which required that owners and lessees of any properties assessed file a declaration of intent to petition the board for reassessment by August 20; relettered former subdivision (b) as subdivision (a) and deleted "If a declaration of intent to petetion has been timely filed," before "The" therein; and relettered former subdivisions (c) and (d) as (b) and (c), respectively.

Administrative remedies must be exhausted.—A taxpayer complaining of administrative action must, before seeking judicial relief, exhaust his administrative remedies. Accordingly, in an action by the State to recover the tax, a private car owner who failed to report to the board pursuant to Section 11271 and to petition the board for reassessment pursuant to Section 11338 is not entitled to secure a judicial review of the method used by the board in determining the average number of its cars in the state during the taxable year. People v. Keith Railway Equipment Co., 70 Cal.App.2d 339.