Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 4. Assessment by State Board of Equalization Generally

Article 2. Assessments*

Section 731

731. Notification of assessment; unitary property. Each year between the first day of January and the first day of June, upon valuing the unitary property of an assessee, the board shall mail to the assessee, at its address as shown in the records of the board, a notice stating the amount of the assessed value of the assessee's unitary property. The notice shall advise the assessee that a petition for reassessment of the unitary property may be filed, not later than July 20 of the year of the notice, at the headquarters of the board in Sacramento.

History.—Stats. 1980, Ch. 1208, in effect January 1, 1981, deleted "full value and" before "assessed value" in the first paragraph. Stats. 1981, Ch. 1132, in effect January 1, 1982, added "declaration of intent to petition for reassessment, and the date by which and place where a" before "petition" in the second sentence; and added "for filing of the declaration of intent" after the first "date", substituted "20" for "10" before the first "days", and added the balance of the sentence after "notice" in the third sentence. Stats. 1986, Ch. 1457, effective January 1, 1987, substituted "January" for "March" after "day of" in the first sentence. Stats. 2000, Chap. 647 (SB 2170), in effect January 1, 2001, substituted "that" for "of the date by which and the place where a declaration of intent to petition for reassessment, and the date by which and place where" after "the assessee" and added ", not later . . . in Sacramento" after "filed" in the second sentence, and deleted the former third sentence, which provided "The date for filing of the declaration of intent shall not be less than 20 days from the date of the mailing of the notice of value and the date for filing the petition shall not be less than 30 days from the date set for filing the declaration of intent to petition.".

* Article 2 was added by Stats. 1976, Ch. 877, p. 1991, in effect January 1, 1977.