California Revenue and Taxation Code 11338 – (a) The owner or assessee may file a petition for reassessment …
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(a) The owner or assessee may file a petition for reassessment on or before September 20. If the petition is not filed on or before September 20, or, if the period is extended by the board, by October 5, the assessment of the board shall be final.
(b) The board may extend the period for filing a petition until October 5 provided a written request for the extension is filed with the board on or before September 20.
Terms Used In California Revenue and Taxation Code 11338
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
(c) The board shall hear the applicant on such petition on or before January 31.
(Amended by Stats. 2001, Ch. 407, Sec. 9. Effective January 1, 2002.)