- (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.
Note: Authority cited: Section 15606, Government Code. Reference: Sections 731, 732, and 746, Revenue and Taxation Code.
History
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).