California Revenue and Taxation Code ARTICLE 4 - Notice of Assessment

• Section 75.31.
  (a) Whenever the assessor has determined a new base year value as provided in Section 75.10, the assessor shall send a notice to the assessee showing...
• Section 75.32.
  The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the validity of any assessment or the validity...

Last modified: October 22, 2018