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California Revenue and Taxation Code

§ 759

RTC § 759 Effective Jan 1, 2001Div. 1 · Part 2 · Ch. 4 · Art. 4

Statute text

View on leginfo.ca.gov
(a)If a timely petition for reassessment is not filed in accordance with the notice provided by the board pursuant to Section 758, an escape assessment or roll correction shall become final at the expiration of the period for filing a petition for reassessment specified by that notice.
(b)The board may extend the period for filing a petition for reassessment once for a period not to exceed 15 days, provided a written request for the extension is filed with the board prior to the expiration of the period for which the extension may be granted.

Legislative history

Amended by Stats. 2000, Ch. 647, Sec. 13. Effective January 1, 2001.

Source: California Revenue and Taxation Code § 759 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.