California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 9 - State Assessees
Article 1 - General Provisions
Section 904 - Unitary and Nonunitary Property Value Determinations and Petitions for Reassessment
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) As soon as practical, the staff shall transmit unitary-value recommendations to the Board. Following this, but no later than May 31 each year, the Board will make and publicly announce individual value determinations. The Chief of the State-Assessed Properties Division shall notify the state assessees of the values determined by the Board and the fact that a petition for reassessment of the unitary property must be filed, if at all, not later than July 20 of the year of the notice. The notice shall be accompanied by a copy of an appraisal data sheet containing the staff value indicators and value recommendation to the Board.
(b) On or before the last day of July, the Chief of the State-Assessed Properties Division shall notify the state assessees of the values of nonunitary property. This notice shall inform the assessees that a petition for reassessment of nonunitary property must be filed, if at all, not later than September 20 of the year of the notice.
(c) On or before June 15, the Chief of the State-Assessed Properties Division shall transmit notices of allocated assessed unitary values to each assessee. This notice will inform each assessee that a petition for a correction of an allocated assessment must be filed, if at all, no later than July 20 of the year of the notice.
1. New
section filed 1-9-76; effective thirtieth day thereafter (Register 76, No.
2).
2. Amendment filed 7-7-78; effective thirtieth day thereafter
(Register 78, No. 27).
3. Amendment filed 1-11-83; effective
thirtieth day thereafter (Register 83, No. 3).
4. Editorial
correction of NOTE filed 4-19-83 (Register 83, No. 16).
5. Amendment
of subsections (a), (b) and (c) filed 6-21-90; operative 7-21-90 (Register 90,
No. 33).
6. Amendment of NOTE filed 12-29-95; operative 12-31-95
pursuant to Government Code section
11343.4(d)
(Register 96, No. 1).
7. Change without regulatory effect amending
section filed 1-15-2003 pursuant to section
100, title 1, California Code of
Regulations (Register 2003, No. 3).
8. Change without regulatory
effect amending section filed 3-19-2015 pursuant to section
100, title 1, California Code of
Regulations (Register 2015, No. 12).
Note: Authority cited: Section 15606, Government Code. Reference: Sections 731, 732, and 746, Revenue and Taxation Code.
