Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

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 749

749. Record; transcript. Section 743 shall be applicable to hearings on petitions for correction of an allocated assessment and the board shall notify the petitioner of its decision by mail. The decision shall include written findings and conclusions of the board if requested at or prior to the commencement of the hearing. Decisions of the board on petitions for correction of an allocated assessment shall be completed on or before December 31.

History.—Added by Stats. 1976, Ch. 877, in effect January 1, 1977. Stats. 1986, Ch. 1457, in effect January 1, 1987, deleted "of this article" after "Section 743", and substituted "July 31" for "August 19" in the first sentence. Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, deleted "prior to July 31" after "by mail" in the first sentence and added the third sentence. Stats. 1986, Ch. 1457, in effect January 1, 1987, deleted "of this article" after "Section 743", and substituted "July 31" for "August 19" in the first sentence. Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, deleted "prior to July 31" after "by mail" in the first sentence and added the third sentence. Stats. 2001, Ch. 744 (SB 1182), in effect January 1, 2002, substituted "allocated" for "unallocated" after "correction of an" in the third sentence of the first paragraph.

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