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 3. Reassessments and Allocation Corrections*

Section 746

746. Notification of proposed allocated assessed values of unitary property. Each year, upon or prior to the completion of the assessment roll prepared by the board, but not later than June 15, the board shall mail notice to each assessee at its address as shown on the records of the board, of the allocated assessed values of the assessee's unitary property that have been or are proposed to be placed on the assessment roll to be transmitted to county auditors. The notice shall advise the assessee that a petition for a correction of an allocated assessment may be filed, not later than July 20 of the year of the notice, at the headquarters of the board in Sacramento.

History.—Stats. 1995, Ch. 497, in effect January 1, 1996, substituted "county auditors" for "the several county auditors and city auditors" after "transmitted to" in the first sentence and substituted "that" for "such" after "notice, and in" in the fourth sentence. Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, added "Each year," before "upon" and added "but not later than June 15," after "the board," in the first sentence, substituted "advise the assessee that a" for "include a statement of the date by which and the place where the assessee may" after "notice shall" and added "may be filed, not later than July 20 of the year of the notice, at the headquarters of the board in Sacramento" after "assessment" in the second sentence, and deleted the former third and fourth sentences which provided, "The date shall not be less than five days from the date of mailing of the notice. The time and place for hearing, in the event a petition is to be filed, may be stated in the notice, and in that case the time for the hearing shall not be less than 10 days from the date of the mailing of the notice of the allocated assessed values.".

* Article 3 was added by Stats. 1976, Ch. 877, p. 1992, in effect January 1, 1977.