Section 11339 Of Article 5. Reassessments From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 2. >> Article 5.
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. (a) Any assessment made outside of the regular assessment
period may be the subject of a petition for reassessment. A petition
for reassessment may be filed on or before the 50th day following the
date of the notice of assessment.
(b) The board may extend the deadline for filing a petition for a
period not to exceed 15 days, provided a written request for the
extension is filed with the board on or before the expiration of the
period for which the extension may be granted.
(c) If a petition for reassessment is not timely filed, the
assessment of the board shall be final. The board may consider a
petition which is not timely filed to be a claim for refund.
(d) The board shall hear the applicant on the petition within 90
days of the date on which the petition was filed.