California § 830.1. 830.1. (Amended by Stats. 2001, Ch. 407, Sec. 6.)

California Statutes

§ 830.1. — 830.1. (Amended by Stats. 2001, Ch. 407, Sec. 6.)

California § 830.1.

JurisdictionCalifornia

Code RTCRevenue 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. 5.ARTICLE 5. Property Statements

This text of California § 830.1. (830.1. (Amended by Stats. 2001, Ch. 407, Sec. 6.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 830.1. (2026).

Text

Notwithstanding Section 15620 of the Government Code, the board, by order entered upon its minutes and for good cause shown, may extend the time fixed for filing portions of the property statement as follows:

(a)For any part of the property statement relating to the development of the unit value of operating property, an extension not exceeding 45 days may be granted.

(b)For any part of the property statement, not relating to the development of the unit value of operating property, that lists or describes specific operating property, an extension not exceeding 30 days may be granted.

(c)For any part of the property statement that lists or describes specific nonunitary property, an extension not exceeding 30 days may be granted.

(d)If an extension is granted pursuant to subdivision (a),

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Notwithstanding Section 15620 of the Government Code, the board, by order entered upon its minutes and for good cause shown, may extend the time fixed for filing portions of the property statement as follows:
(a)
For any part of the property statement relating to the development of the unit value of operating property, an extension not exceeding 45 days may be granted.
(b)
For any part of the property statement, not relating to the development of the unit value of operating property, that lists or describes specific operating property, an extension not exceeding 30 days may be granted.
(c)
For any part of the property statement that lists or describes specific nonunitary property, an extension not exceeding 30 days may be granted.
(d)
If an extension is granted pursuant to subdivision (a), (b), or (c), an additional 15-day extension may be granted upon the showing of extraordinary circumstances which prevent the filing of the statement within the first extension.