California Revenue and Taxation Code ARTICLE 4 - Assessment Estimates and Assessment Roll

• Section 755.
  (a) On or before July 15, the board shall transmit to each county auditor an estimate of the total unitary value and operating nonunitary value of...
• Section 756.
  (a) On or before July 31, the board shall transmit to each county auditor a roll showing the unitary and operating nonunitary assessments made by the...
• Section 758.
  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...
• Section 759.
  (a) If a timely petition for reassessment is not filed in accordance with the notice provided by the board pursuant to Section 758, an escape assessment...
• Section 760.
  (a) If any amount assessed by the board becomes delinquent on the secured roll, the tax collector may utilize those procedures for the collection of taxes...

Last modified: October 22, 2018