Rev. & Tax. Code, § 11338 · Article 5. Reassessments
Rev. & Tax. Code, § 11338
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The owner or assessee may file a petition for reassessment on or before September 20. If the petition is not filed on or before September 20, or, if the period is extended by the board, by October 5, the assessment of the board shall be final.
(b) The board may extend the period for filing a petition until October 5 provided a written request for the extension is filed with the board on or before September 20.
(c) The board shall hear the applicant on such petition on or before January 31.
Notes and commentary — not statutory text
History
Amended by Stats. 2001, Ch. 407, Sec. 9. Effective January 1, 2002.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11338.
- Text hash
- sha256 2f170d4725737bd45c123a36918c73a1be2695d751779e0e5449044bf9131dbb
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 2 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 11338. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.