Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 6. Assessment Roll

Section 619.2

619.2. Notification of assessment; personal property. Where the personal property on the secured roll of a person not required to file a property statement pursuant to Section 441 is assessed in excess of one thousand dollars ($1,000), excluding household furnishings and personal effects, the assessor, on or before July 15, may notify the assessee of the full value, the assessed value of such property, and the ratio used in the manner prescribed by Sections 619 and 619.1.

If the assessee does not receive notice of the assessment pursuant to this section, the assessee may pay taxes based upon such assessment under protest and obtain equalization of the assessment in the same manner as set forth in Section 620.

History.—Added by Stats. 1968, p. 2293, in effect November 13, 1968. Stats. 1969, p. 896, in effect November 10, 1969, added "not" in the first line of the second paragraph. Stats. 1974, Ch. 311, p. 609, in effect January 1, 1975, substituted "full value" for "full cash value" in the first sentence of the first paragraph. Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, substituted "one thousand dollars ($1,000)" for "two hundred fifty dollars ($250)" in the first paragraph.