California Code
PART 2 - ASSESSMENT
CHAPTER 4 - Assessment by State Board of Equalization Generally

ARTICLE 1 - General Provisions

Section 721. - 721. The board shall annually value and assess all of...

Section 721.5. - 721.5. (a) Notwithstanding Section 721 or any other provision of...

Section 722. - 722. State-assessed property shall be assessed at its fair market...

Section 722.5. - 722.5. (a) Real property assessed by the board pursuant to...

Section 723. - 723. The board may use the principle of unit valuation...

Section 723.1. - 723.1. Operating nonunitary properties are those that the assessee and...

Section 724. - 724. Whenever any act is required or allowed to be...

Section 725. - 725. The failure to receive any notice required to be...

ARTICLE 2 - Assessments

Section 731. - 731. Each year between the first day of January and...

Section 732. - 732. Each year between the first day of January and...

Section 733. - 733. (a) If a timely petition for reassessment is not...

ARTICLE 3 - Reassessments and Allocation Corrections

Section 741. - 741. A petition for reassessment of unitary or nonunitary property...

Section 742. - 742. Upon receipt of a timely petition for reassessment, the...

Section 743. - 743. The hearing may be continued by the board for...

Section 744. - 744. (a) The board shall notify the petitioner of its...

Section 745. - 745. The assessment of the unitary and operating nonunitary property...

Section 746. - 746. Each year, upon or prior to the completion of...

Section 747. - 747. A petition for correction of an allocated assessment shall...

Section 748. - 748. Upon receipt of a timely petition for correction of...

Section 749. - 749. Section 743 shall be applicable to hearings on petitions...

ARTICLE 4 - Assessment Estimates and Assessment Roll

Section 755. - 755. (a) On or before July 15, the board shall...

Section 756. - 756. (a) On or before July 31, the board shall...

Section 758. - 758. If the board roll has been transmitted to the...

Section 759. - 759. (a) If a timely petition for reassessment is not...

Section 760. - 760. (a) If any amount assessed by the board becomes...

ARTICLE 5 - Property Statements

Section 826. - 826. Upon request of the board, a person shall submit...

Section 827. - 827. The statement shall show specifically any information required by...

Section 828. - 828. Any person with knowledge or records pertinent to the...

Section 829. - 829. Failure of the board to demand or secure the...

Section 830. - 830. (a) If the request of the board is mailed...

Section 830.1. - 830.1. Notwithstanding Section 15620 of the Government Code, the board,...

Section 831. - 831. On forms and at times prescribed by the board,...

Section 832. - 832. The board may call on any State department, board,...

Section 833. - 833. (a) Except as provided herein, all information required by...

Section 834. - 834. The board may destroy any documents containing information obtained...

ARTICLE 6 - State Assessed Property Escaping Assessment

Section 861. - 861. If any property subject to assessment by the board...

Section 862. - 862. When an assessee, after a request by the board,...

Section 863. - 863. If any state assessee or his agent willfully conceals,...

Section 864. - 864. (a) Property which is found to have escaped assessment...

Section 865. - 865. When the value of a state assessee’s unitary property...

Section 866. - 866. Any assessment to which the penalty provided in Section...

Section 867. - 867. An assessment made pursuant to this article against real...

Section 868. - 868. If, before the expiration of the time prescribed in...