California Statutes

§ 758. — 758. (Amended by Stats. 2000, Ch. 647, Sec. 12.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 2. PART 2. ASSESSMENT·Ch. 4. CHAPTER 4. Assessment by State Board of Equalization Generally·Art. 4. ARTICLE 4. Assessment Estimates and Assessment Roll
If the board roll has been transmitted to the local auditors, the board may make an assessment of escaped property or a roll correction. At least 30 days prior to transmitting a statement of assessment of escaped property or making a roll correction, the board shall notify the assessee whose property’s full value has increased as a result of an escape assessment or roll correction of the assessed value of that property as it shall appear on the corrected roll. The notice shall be mailed to the assessee at its address shown in the records of the board. The notice shall advise the assessee of the date by which and the place where a petition for reassessment may be filed. The date for filing the petition shall not be less than 50 days from the date of the mailing of the notice of value.

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California § 758. (758. (Amended by Stats. 2000, Ch. 647, Sec. 12.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Stats. 2000, Ch. 647, Sec. 12. Effective January 1, 2001.
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