Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 75.40 — Transmittal of Supplemental Assessments to the Auditor

Cal. Rev. & Tax. Code § 75.40

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1984-09-10
Current through: Nov 2, 2026 (California Legislative Counsel)

When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including the following information:

Citator

Cal. Rev. & Tax. Code § 75.40 — Transmittal of Supplemental Assessments to the Auditor is in force in the current edition of the Code, and nothing recorded condemns it.

When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including the following information:

(a) Name and address, if known, of the assessee.

(b) The parcel number or legal description of the property.

(c) The tax rate area in which the property is located.

(d) The new base year value of the property with the value for the land separated from the value for improvements.

(e) The value of the property on the current roll, or the roll being prepared, or both.

(f) The exemption applicable, if any.

(g) The net supplemental assessment after exemption.

(h) The date of the change of ownership or completion of new construction.