Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 731 — Assessments

Cal. Rev. & Tax. Code § 731

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2001-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

Each year between the first day of January and the first day of June, upon valuing the unitary property of an assessee, the board shall mail to the assessee, at its address as shown in the records of the board, a notice stating the amount of the assessed value of the assessee’s unitary property.…

Citator

Cal. Rev. & Tax. Code § 731 — Assessments is in force in the current edition of the Code, and nothing recorded condemns it.

Each year between the first day of January and the first day of June, upon valuing the unitary property of an assessee, the board shall mail to the assessee, at its address as shown in the records of the board, a notice stating the amount of the assessed value of the assessee’s unitary property. The notice shall advise the assessee that a petition for reassessment of the unitary property may be filed, not later than July 20 of the year of the notice, at the headquarters of the board in Sacramento.