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 11339

11339. Petition for reassessment; assessment made outside regular period. (a) Any assessment made outside of the regular assessmentperiod may be the subject of a petition for reassessment. A petition for reassessment may be filed on or before the 50th day following the date of the notice of assessment.

(b) The board may extend the deadline for filing a petition for a period not to exceed 15 days, provided a written request for the extension is filed with the board on or before the expiration of the period for which the extension may be granted.

(c) If a petition for reassessment is not timely filed, the assessment of the board shall be final. The board may consider a petition which is not timely filed to be a claim for refund.

(d) The board shall hear the applicant on the petition within 90 days of the date on which the petition was filed.

History.—Added by Stats. 1974, Ch. 54, p. 119, in effect January 1, 1975. Stats. 1981, Ch. 1132, in effect January 1, 1982, added the subdivision letters; substituted the second sentence in subdivision (a) for "The petition shall be filed within 10 days of the notice of assessment"; and added subdivisions (b), (c), and (d). Stats. 2001, Ch. 407 (SB 1181), in effect January 1, 2002, deleted "A declaration of intent to petition shall be filed within 20 days of the notice of assessment and" before "A petition", substituted "50th" for "30th" after "before the" and substituted "of the notice of assessment" for "by which the declaration of intent must be filed provided the declaration of intent was timely filed" after "the date" in the second sentence of subdivision (a); deleted "declaration of intent is not timely filed, or, after a declaration of intent has been filed, a" after "If a" in the first sentence of subdivision (c); and substituted "the" for "such" after "applicant on" in the first sentence of subdivision (d).