Source: http://www.boe.ca.gov/lawguides/property/current/ptlg/rt/part2-ch4-all.html
Timestamp: 2014-11-26 07:47:37
Document Index: 536358623

Matched Legal Cases: ['art 2', 'art 2', '§ 900', '§ 866', '§ 867', '§ 868', '§ 869', '§ 870', '§ 871', '§ 891', '§ 892']

PTLG - Revenue and Taxation Code - Property Taxation Part 2 - Chapter 4
Property Taxes Law Guide – Revision 2014 PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 2. Assessment > Chapter 4 > entire chapter
Article 1 General Provisions 721 Valuation and assessment 721.5 Electric generation facilities 722 Ratio of assessed to full value 722.5 Local and State assessment dates 723 Use of principle of unit valuation 723.1 Operating nonunitary properties 724 Timely performance 725 Validity of assessment or taxes Article 2 Assessments
731 Notification of assessment; unitary property 732 Notification of assessment; nonunitary property 733 Finality of assessment Article 3 Reassessments and Allocation Corrections 741 Petition for reassessment 742 Hearing on petition for reassessment 743 Continuance of hearing; record; transcript 744 Notification of decision; findings and conclusions 745 Assessment; placement on roll 746 Notification of proposed allocated assessed values of unitary property 747 Petition for correction of allocated assessment 748 Hearing on petition for correction of allocated assessment 749 Record; transcript Article 4 Assessment Estimates and Assessment Roll 755 Transmission of estimates of total assessed values to county auditors 756 Transmission of rolls to county auditors 757 Transmission to city auditors [Repealed] 758 Assessment of escaped property or roll correction 759 Finality of assessment 760 Collection of delinquent taxes Article 5 Property Statements 826 Property statement 827 Contents 828 Information [Repealed] 828 Information 828.5 Failure to file statement [Repealed] 829 Absence of statement 830 Conclusive assessments [Repealed] 830 Failure to file statement 830.1 Extensions of times for filing 831 Information from local assessors 832 Assistance from state agencies 833 Information held secret 834 Destruction of records Article 6 Responsibility of State Board of Equalization and Its Employees [Repealed] Article 6 Escape Assessments of State- Assessed Property [Repealed] Article 6 State-Assessed Property Escaping Assessment 861 Escaped property 862 Failure to file or report 863 Penalty 864 Entry on roll 865 Property in more than one county 866 Statute of limitations 867 Creation of lien or charge on property 868 Extension of time for making escape assessment Article 7 Penal Assessments of State-Assessed Property [Repealed]
722. Ratio of assessed to full value. State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall annually prepare an assessment roll of the assessments made by it for transmittal to county auditors and city auditors as hereinafter provided in this chapter.
History.—Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, deleted "25 percent of" before "its fair market value" in the first sentence. Stats. 1986, Ch. 1457, effective January 1, 1987, substituted "January" for "March" after "day of" in the first sentence.
723. Use of principle of unit valuation. The board may use the principle of unit valuation in valuing properties of an assessee that are operated as a unit in a primary function of the assessee. When so valued, those properties are known as "unitary property." Property of an assessee not valued through the use of the principle of unit valuation are known as "nonunitary property." When valuing nonunitary property, the board shall consider current market value information of comparable properties provided by the assessor just prior to the reappraisal by the board of that property.
History.—Stats. 1983, Ch. 694, in effect January 1, 1984, substituted "those" for "such" after "valued," in the second sentence, and added the fourth sentence.
Construction.—Unit taxation of public utilities and railroads is properly characterized as the taxation of property as a going concern, not as the taxation of real property or personal property, or even a combination of both. Under the unit taxation method, the Board considers the earnings of the property as a whole, and does not consider, less still assess, the value of any single real or personal asset. Union Pacific Railroad Co. v. State Board of Equalization; GTE Sprint Communications Corp. v. Alameda County, 26 Cal.App.4th 992. 49 Cal.3d 138. The Board properly assessed a cellular company as a unit at its highest and best use, undifferentiated into separate types of assets. It has long been recognized that a public utility property cannot be regarded as merely land, buildings, and other assets. Rather, its value depends on the interrelation and operation of the entire utility as a unit. Thus, the Board was not required to attempt to isolate and separately value the company's Federal Communications Commission station authorization or to deduct any amount from the company's unitary value. Los Angeles SMSA Ltd. Partnership v. State Board of Equalization, 11 Cal.App.4th 768.
723.1. Operating nonunitary properties. Operating nonunitary properties are those that the assessee and its regulatory agency consider to be operating as a unit, but the board considers not part of the unit in the primary function of the assessee. This section does not apply to state-assessed property of regulated railway companies. In the case of regulated railway companies, there shall be only two classifications of property for purposes of this code, unitary and nonunitary.
History.—Added by Stats. 1986, Ch. 1457, effective January 1, 1987. Stats. 1987, Ch. 921, in effect September 22, 1987, added the second sentence.
724. Timely performance. Whenever any act is required or allowed to be done on or before a date specified in this chapter and that day is a Saturday, Sunday or holiday, the act may be performed timely during the next following business day.
725. Validity of assessment or taxes. The failure to receive any notice required to be given by the board or the failure of the board to complete any action by a date specified under this chapter, shall not affect the validity of an assessment or the validity of any taxes levied pursuant thereto. When any notice given by the board pursuant to this chapter provides for a time period of less than 10 days, the notice shall also be communicated by telephone on the day the notice is dated.
731. Notification of assessment; unitary property. 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.
History.—Stats. 1980, Ch. 1208, in effect January 1, 1981, deleted "full value and" before "assessed value" in the first paragraph. Stats. 1981, Ch. 1132, in effect January 1, 1982, added "declaration of intent to petition for reassessment, and the date by which and place where a" before "petition" in the second sentence; and added "for filing of the declaration of intent" after the first "date", substituted "20" for "10" before the first "days", and added the balance of the sentence after "notice" in the third sentence. Stats. 1986, Ch. 1457, effective January 1, 1987, substituted "January" for "March" after "day of" in the first sentence. Stats. 2000, Chap. 647 (SB 2170), in effect January 1, 2001, substituted "that" for "of the date by which and the place where a declaration of intent to petition for reassessment, and the date by which and place where" after "the assessee" and added ", not later . . . in Sacramento" after "filed" in the second sentence, and deleted the former third sentence, which provided "The date for filing of the declaration of intent shall not be less than 20 days from the date of the mailing of the notice of value and the date for filing the petition shall not be less than 30 days from the date set for filing the declaration of intent to petition.".
732. Notification of assessment; nonunitary property. Each year between the first day of January and the last day of July, upon valuing the nonunitary property of an assessee, the board shall mail to the assessee at its address shown in the records of the board a notice stating the amount of the assessed value of the assessee's nonunitary property. The notice shall advise the assessee that a petition for reassessment of the nonunitary property may be filed, not later than September 20 of the year of the notice, at the headquarters of the board in Sacramento.
History.—Stats. 1981, Ch. 1132, in effect January 1, 1982, added "declaration of intent to petition for reassessment, and the date by which and place where a" before "petition" in the second sentence; and added "for filing of the declaration of intent" after the first "date," substituted "20" for "10" before the first "days," and added the balance of the sentence after "notice" in the third sentence. Stats. 1986, Ch. 1457, effective January 1, 1987, substituted "January" for "March" after "day of" and "June" for "July" after "day of" in the first sentence. Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, substituted "July" for "June" after "day of" in the first sentence, substituted "that" for "of the date by which and the place where a declaration of intent to petition for reassessment, and the date by which and place where" after "the assessee", added ", not later than . . . in Sacramento" after "filed" in the second sentence, and deleted the former third sentence which provided, "The date for filing of the declaration of intent shall not be less than 20 days from the date of the mailing of the notice of value and the date for filing the petition shall not be less than 30 days from the date set for filing of the declaration of intent to petition.".
741. Petition for reassessment. A petition for reassessment of unitary or nonunitary property shall be in writing and shall state the specific grounds upon which it is claimed a correction or adjustment of the assessment is founded. The petition shall be delivered to the board at its headquarters office in Sacramento.
Burden of Proof.—Before the Board, the assessing officers are presumed to have properly performed their duties, and the taxpayer has the burden of showing that an assessment is not fair and equitable. The assessor is not required to go forward with any evidence, but may stand on the presumption of correctness of the assessment. ITT World Communications, Inc. v. Santa Clara County, 101 Cal.App.3d 246.
743. Continuance of hearing; record; transcript. The hearing may be continued by the board for good cause. The hearing shall be open to the public, except that upon conclusion of the taking of evidence the board may deliberate in private with the aid of its staff in reaching a conclusion. Upon written request, the board shall make a full record of the hearing and furnish the petitioner with a transcript thereof at the petitioner's expense.
History.—Stats. 1981, Ch. 261, in effect January 1, 1982, deleted "made in advance of the hearing" after "request" in the third sentence.
746. Notification of proposed allocated assessed values of unitary property. Each year, upon or prior to the completion of the assessment roll prepared by the board, but not later than June 15, the board shall mail notice to each assessee at its address as shown on the records of the board, of the allocated assessed values of the assessee's unitary property that have been or are proposed to be placed on the assessment roll to be transmitted to county auditors. The notice shall advise the assessee that a petition for a correction of an allocated assessment may be filed, not later than July 20 of the year of the notice, at the headquarters of the board in Sacramento.
History.—Stats. 1995, Ch. 497, in effect January 1, 1996, substituted "county auditors" for "the several county auditors and city auditors" after "transmitted to" in the first sentence and substituted "that" for "such" after "notice, and in" in the fourth sentence. Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, added "Each year," before "upon" and added "but not later than June 15," after "the board," in the first sentence, substituted "advise the assessee that a" for "include a statement of the date by which and the place where the assessee may" after "notice shall" and added "may be filed, not later than July 20 of the year of the notice, at the headquarters of the board in Sacramento" after "assessment" in the second sentence, and deleted the former third and fourth sentences which provided, "The date shall not be less than five days from the date of mailing of the notice. The time and place for hearing, in the event a petition is to be filed, may be stated in the notice, and in that case the time for the hearing shall not be less than 10 days from the date of the mailing of the notice of the allocated assessed values.".
747. Petition for correction of allocated assessment. A petition for correction of an allocated assessment shall be in writing and state the specific grounds upon which it is claimed a correction or adjustment in the allocation is founded. The value of the total unitary property of an assessee may not be brought into issue in a petition for correction of an allocated assessment.
748. Hearing on petition for correction of allocated assessment. Upon receipt of a timely petition for correction of an allocated assessment, the board shall set a time and place within the state for hearing on the petition. Notice thereof shall be mailed to the assessee at its address as shown on the records of the board not less than 10 working days in advance of the date of the hearing.
History.—Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, substituted "on the petition." for ", if it has not done so in the notice given under Section 746, and shall mail" after "hearing" in the first sentence, created the second sentence with the balance of the former first sentence after "Notice", added "thereof shall be mailed" before "to the assessee", deleted "of the time and place of the hearing" after "assessee," and added "not less than 10 working days in advance of the date the hearing." after "the board" therein, and deleted the former second sentence which provided, "The time for the hearing shall not be less than five days from the date of mailing of the notice.".
749. Record; transcript. Section 743 shall be applicable to hearings on petitions for correction of an allocated assessment and the board shall notify the petitioner of its decision by mail. The decision shall include written findings and conclusions of the board if requested at or prior to the commencement of the hearing. Decisions of the board on petitions for correction of an allocated assessment shall be completed on or before December 31.
History.—Added by Stats. 1976, Ch. 877, in effect January 1, 1977. Stats. 1986, Ch. 1457, in effect January 1, 1987, deleted "of this article" after "Section 743", and substituted "July 31" for "August 19" in the first sentence. Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, deleted "prior to July 31" after "by mail" in the first sentence and added the third sentence. Stats. 1986, Ch. 1457, in effect January 1, 1987, deleted "of this article" after "Section 743", and substituted "July 31" for "August 19" in the first sentence. Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, deleted "prior to July 31" after "by mail" in the first sentence and added the third sentence. Stats. 2001, Ch. 744 (SB 1182), in effect January 1, 2002, substituted "allocated" for "unallocated" after "correction of an" in the third sentence of the first paragraph.
757. Transmission to city auditors. [Repealed by Stats. 1986, Ch. 1457, effective January 1, 1987.]
758. Assessment of escaped property or roll correction. If the board roll has been transmitted to the local auditors, the board may make an assessment of escaped property or a roll correction. At least 30 days prior to transmitting a statement of assessment of escaped property or making a roll correction, the board shall notify the assessee whose property's full value has increased as a result of an escape assessment or roll correction of the assessed value of that property as it shall appear on the corrected roll. The notice shall be mailed to the assessee at its address shown in the records of the board. The notice shall advise the assessee of the date by which and the place where a petition for reassessment may be filed. The date for filing the petition shall not be less than 50 days from the date of the mailing of the notice of value. The provisions of Sections 741 to 744, inclusive, shall be applicable to petitions and hearings pursuant to this section except for the dates prescribed for decisions of the board.
History.—Added by Stats. 1976, Ch. 877, p. 1994, in effect January 1, 1977. Stats. 1982, Ch. 1465, in effect January 1, 1983, substituted the fourth and fifth sentences for "The assessee shall be heard by the board on a petition for reassessment prior to transmission to the local auditors of the board's statement of assessment of escaped property or roll correction if the assessee files with the board a written petition and request for hearing within 10 days of the date of mailing of the notice." Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, deleted "declaration of intent to petition for reassessment, and the date by which and the place where a" after "place where a" in the fourth sentence, and substituted "the petition shall not be less than 50 from the date of the mailing of the notice of value." for "of the declaration of intent shall not be less than 20 days from the date of the mailing of the notice of value and the date for filing the petition shall not be less than 30 days from the date set for filing the declaration of intent to petition." after "filing" in the fifth sentence.
827. Contents. The statement shall show specifically any information required by the board in order to assess state assessed property.
828. Information. [Repealed by Stats. 1977, Ch. 147, in effect January 1, 1978.]
828. Information. Any person with knowledge or records pertinent to the appraisal of state-assessed property shall make them available to the board on request. The person shall make available at his principal place of business, principal location, or principal address in California, or at a place mutually agreeable to the board and the person, a true copy of business records relevant to the amount, cost, and value of all property that he owns, claims, possesses, or controls within the state.
History.—Added by Stats. 1977, Ch. 147, in effect January 1, 1978. Stats. 1979, Ch. 516, in effect January 1, 1980, added the second sentence.
Prospective strategic plan.—Portions of a railroad's confidential corporate strategic plan dealing with possible future acquisitions were not reasonably relevant to a legitimate inquiry by the Board regarding assessment of the railroad's existing taxable property, and the Board therefore could not compel their disclosure. Only income from existing property may be capitalized under the income valuation method used to assess the railroad. Thus, the information was irrelevant, because possible future acquisitions could not affect the existing property's fair market value. Union Pacific Railroad Co. v. State Board of Equalization, 49 Cal.3d 138.
828.5. Failure to file statement. [Repealed by Stats. 1977, Ch. 147, in effect January 1, 1978.]
829. Absence of statement. Failure of the board to demand or secure the property statement does not render any assessment invalid.
History.—Added by Stats. 1977, Ch. 147, in effect January 1, 1978. Stats. 1982, Ch. 1465, in effect January 1, 1983, in addition to making a number of grammatical changes, added subsection (4) to the third paragraph of subdivision (a), renumbered former subsection (4) thereof as (5), and substituted "(3), or (4)" for "or (3) of this subdivision" after "(2)," in subsection (5). Stats. 1985, Ch. 1091, effective January 1, 1986, substituted "twenty million dollars ($20,000,000)" for "five million dollars ($5,000,000)" in the first sentence of subdivision (a) (5) and added the second and third sentences thereto. Stats. 1986, Ch. 1457, effective January 1, 1987, substituted "March" for "April" after "by" in the first and second paragraphs of subdivision (a), substituted "that" for "such" after "by" and substituted "830.1" for "15620 of the Government Code" after "Section" in the second paragraph of subdivision (a); substituted "development" for "derivation" in subsection (a)(1) after "to the"; and substituted "nonunitary" for "nonoperating" after "specific" in subsection (a)(3). Stats. 1987, Ch. 498, in effect January 1, 1988, substituted "the state assessee shall not be subject to any further penalties on" for "the board shall not add any further penalties to any" after "refund,", and added "assessment" after "until the" in the second sentence of subsection (a)(5). Stats. 1990, Ch. 126, in effect June 11, 1990, added "If the request . . . Section 722," after "(a)", substituted "the" for "The" and deleted "annually" after "with the Board" in subdivision (a), added subdivision (b), added subdivision letter (c), added "subdivision (b) or" after "pursuant to" in subdivision (c), added "if" after "(3)," and substituted "the" for "a" after "set forth in" in the first sentence of subdivision (c)(5), relettered former subdivisions (b), (c) and (d) as (d), (e) and (f), respectively, and added "who" before "receives" in the first paragraph of subdivision (d), and substituted "that" for "such" twice in the second paragraph of subdivision (d). Stats. 2001, Ch. 407 (SB 1181), in effect January 1, 2002, added ", not relating to the development of the unit value of operating property," after "statement" in the first sentence of paragraph (2), substituted "may" for "shall" after "(4)" in the first sentence, substituted "is not" for "shall not be" after the third "assessee" in the second sentence, and substituted "that" for "which" after "information" in the third sentence of paragraph (5) of subdivision (c); and substituted "that" for "which" after "statement" in the first sentence of subdivision (d). Stats. 2011, Ch. 351 (SB 947), in effect January 1, 2012, added "in whole or in part," after "penalty abated" in the first sentence of subdivision (f).
831. Information from local assessors. On forms and at times prescribed by the board, it may require the assessor of any county or city to report any information in his possession concerning the value of state assessed property.
832. Assistance from state agencies. The board may call on any state department, board, bureau, or commission for any assistance it can render.
Article 6. Responsibility of State Board of Equalization and Its Employees
[Repealed by Stats. 1976, Ch. 877, p. 1995, in effect January 1, 1977.]
§ 900. Conflict of interest. [Repealed.]
Article 6. Escape Assessments of State-Assessed Property
[Repealed by Stats. 1977, Ch. 147, in effect January 1, 1978.]
§ 866. Escaped property. [Repealed.]
§ 867. Statute of limitations. [Repealed.]
§ 868. Entry on roll. [Repealed.]
§ 869. Transmission of assessments. [Repealed.]
§ 870. Procedure after assessments. [Repealed.]
§ 871. Intangibles. [Repealed.]
861. Escaped property. If any property subject to assessment by the board pursuant to Section 19 of Article XIII of the Constitution escapes assessment, the board shall assess it in accordance with Section 864 at its value on the lien date of the year in which it escaped assessment.
862. Failure to file or report. When an assessee, after a request by the board, fails to file a property statement by the date specified in Section 830 or files with the board a property statement or report on a form prescribed by the board with respect to state-assessed property and the statement fails to report any taxable tangible property information accurately, regardless of whether or not this information is available to the assessee, to the extent that these failures cause the board not to assess the property or to assess it at a lower valuation than it would have if the property information had been reported accurately, the property shall be assessed in accordance with Section 864, and a penalty of 10 percent shall be added to the additional assessment. If the failure to report or the failure to report accurately is willful or fraudulent, a penalty of 25 percent shall be added to the additional assessment. If the assessee establishes to the satisfaction of the board that the failure to file an accurate property statement was due to reasonable cause and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the board shall order the penalty abated, in whole or in part, provided that the assessee has filed with the board written application for abatement of the penalty within the time prescribed by law for the filing of applications for assessment reductions.
History.—Stats. 1980, Ch. 1266, in effect September 30, 1980, added the third sentence. Stats. 1990, Ch. 126, in effect June 11, 1990, added "by the date specified in Section 830", after "statement", substituted "these" for "such" after "extent that", and substituted "if" for "had" after "it would have" in the first sentence. Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, added "had" after "the property information" in the first sentence and substituted "provided that" for "provided," after "the penalty abated" in the third sentence. Stats. 2011, Ch. 351 (SB 947), in effect January 1, 2012, added "in whole or in part," after "penalty abated," in the third sentence of the first paragraph.
863. Penalty. If any state assessee or his agent willfully conceals, fails to disclose, removes, transfers, or misrepresents state-assessed property in order to evade taxation and this action results in state-assessed property escaping assessment, or if any state assessee or his agent through fraudulent act or fraudulent omission or through collusion between the state assessee or his agent and the board, its officers, or employees causes any state-assessed property to escape assessment, a penalty shall be imposed as follows:
865. Property in more than one county. When the value of a state assessee's unitary property that lies in more than one tax-rate area has been underallocated to one or more tax-rate areas and overallocated by a like amount to one or more other tax-rate areas for any reason, the misallocation shall be corrected by the board either by orders directing local auditors to amend the rolls for the fiscal year in which the misallocation is discovered or by changes on the board rolls for the fiscal year succeeding discovery.
866. Statute of limitations. Any assessment to which the penalty provided in Section 863 must be added shall be made within six years of July 1 of the assessment year in which the property escaped assessment. Any other escaped assessment shall be made within four years of July 1 of the assessment year in which the property escaped assessment.
Article 7. Penal Assessments of State-Assessed Property
§ 891. Penal assessments. [Repealed.]
§ 892. Penal assessments. [Repealed.]