Section 758 Of Article 4. Assessment Estimates And Assessment Roll From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 4. >> Article 4.
758
. If the board roll has been transmitted to the local auditors,
the board may make an assessment of escaped property or a roll
correction. At least 30 days prior to transmitting a statement of
assessment of escaped property or making a roll correction, the board
shall notify the assessee whose property's full value has increased
as a result of an escape assessment or roll correction of the
assessed value of that property as it shall appear on the corrected
roll. The notice shall be mailed to the assessee at its address shown
in the records of the board. The notice shall advise the assessee of
the date by which and the place where a petition for reassessment
may be filed. The date for filing the petition shall not be less than
50 days from the date of the mailing of the notice of value. The
provisions of Sections 741 to 744, inclusive, shall be applicable to
petitions and hearings pursuant to this section except for the dates
prescribed for decisions of the board.