California Revenue and Taxation Code ARTICLE 2 - Assessments

• Section 731.
  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...
• Section 732.
  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...
• Section 733.
  (a) If a timely petition for reassessment is not filed with the board, an assessment of unitary or nonunitary property of the assessee shall become final...

Last modified: October 22, 2018