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Section 11339 Of Article 5. Reassessments From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 2. >> Article 5.

11339
. (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.