§ 5321. Application of Article.

Source: https://govt.westlaw.com/calregs/Document/IE312CE534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

This article applies to petitions for reassessment of unitary and nonunitary assessed value and escaped or excessive assessment of state-assessed properties (including petitions for abatement of penalty), petitions for correction of assessment allocation, petitions for reassessment of private railroad car value, and assessment factor hearings for state-assessed properties and private railroad cars.

Credits

Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 721, 721.5, 747, 759 and 11251, Revenue and Taxation Code.

History

1. New article 2 (subchapters 1-8), subchapter 1 (section 5321) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

2. Editorial change renaming subchapter 1 to subarticle 1 (Register 2008, No. 13).