Section 731 Of Article 2. Assessments From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 4. >> Article 2.
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 mail to the assessee, at its address as shown in the records of
the board, a notice stating the amount of the assessed value of the
assessee's unitary property. The notice shall advise the assessee
that a petition for reassessment of the unitary property may be
filed, not later than July 20 of the year of the notice, at the
headquarters of the board in Sacramento.