Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 6. Administration

Section 11651.5

11651.5. Alternate time for completion of assessments; notice. If the board for any reason fails to complete the private railroad car tax assessments by the time specified in Section 11336, it may nevertheless complete them within the next calendar month. In such case there shall be added one calendar month to the dates specified in Sections 11337, 11338, 11401, 11404, and 11405. The board shall notify each assessee by mail at his address as it appears in the records of the board of the substituted dates during which the assessment may be examined, a petition for reassessment filed, and the tax paid without penalty.

History.—Added by Stats. 1974, Ch. 54, p. 122, in effect January 1, 1975. Stats. 1978, Ch. 1209, in effect January 1, 1979, added "railroad" after "private".