755. (a) On or before July 15, the board shall transmit to each
county auditor an estimate of the total unitary value and operating
nonunitary value of state-assessed property in the county and of
nonunitary state-assessed property in each revenue district in the
county. An estimate need not be made for a revenue district that did
not levy a tax or assessment during the preceding year unless the
board receives on or before January 1 preceding the fiscal year for
which the levy is to be made a notice in writing of the proposed
levy. The estimate shall be regarded as establishing the total
assessed value of state-assessed property in the county and each
revenue district in the county for the purpose of determining tax
rates, subject only to those changes as may be transmitted on or
prior to July 31. All information furnished pursuant to this section
is at all times during office hours open to inspection by any
interested person or entity.
(b) Notwithstanding subdivision (a), in making the estimate
referred to in subdivision (a), the value of property described in
paragraph (1) of subdivision (a) of Section 100.1 and the nonunitary
value of the property of regulated railway companies, property
subject to subdivisions (i), (j), (k), and (l) of Section 100, and
property subject to Section 100.9 shall be allocated by revenue
district.
(c) The amendments made to this section by the act that added this
subdivision apply for the 2007-08 fiscal year and for each fiscal
year thereafter.
756. (a) On or before July 31, the board shall transmit to each
county auditor a roll showing the unitary and operating nonunitary
assessments made by the board in the county and the nonoperating
nonunitary assessments made by the board in each city and revenue
district in the county; provided, however, that the roll need not
show the assessments made by the board in a revenue district which
did not levy a tax or assessment during the preceding year. The roll
is at all times, during office hours, open to the inspection of any
person representing any taxing agency or revenue district, or any
district described in Section 2131. If the roll does not show the
assessments in a revenue district as herein provided and a notice of
a proposed levy is furnished to the board in writing, on or before
January 1 preceding the fiscal year for which the levy is to be made,
the board shall furnish an estimate of the total assessed value of
nonoperating nonunitary state-assessed property in the district and
shall transmit thereafter to the county auditor a statement of roll
change showing the nonoperating nonunitary assessments made by the
board in the district.
(b) Notwithstanding subdivision (a), in making the roll referred
to in subdivision (a), the value of property described in paragraph
(1) of subdivision (a) of Section 100.1 and the nonunitary value of
the property of regulated railway companies, property subject to
subdivisions (i), (j), (k), and (l) of Section 100, and property
subject to Section 100.9 shall be enrolled by revenue district.
(c) The amendments made to this section by the act that added this
subdivision apply for the 2007-08 fiscal year and for each fiscal
year thereafter.
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.
759. (a) If a timely petition for reassessment is not filed in
accordance with the notice provided by the board pursuant to Section
758, an escape assessment or roll correction shall become final at
the expiration of the period for filing a petition for reassessment
specified by that notice.
(b) The board may extend the period for filing a petition for
reassessment once for a period not to exceed 15 days, provided a
written request for the extension is filed with the board prior to
the expiration of the period for which the extension may be granted.
760. (a) If any amount assessed by the board becomes delinquent on
the secured roll, the tax collector may utilize those procedures for
the collection of taxes on the unsecured roll to collect the amount
assessed by the board.
(b) Not less than 60 days prior to initiating procedures
applicable to the collection of delinquent taxes on the unsecured
roll pursuant to this section, the tax collector shall send a notice
of delinquency stating intent to enforce collection.
(c) The notice required by subdivision (b) shall set forth the
following information:
(1) The name of the assessee.
(2) The description of the property assessed.
(3) The assessed value of the property.
(4) The fact that collection will be enforced on the unsecured
roll in the amount of the tax, penalty, interest and actual costs of
collection.
755. (a) On or before July 15, the board shall transmit to each
county auditor an estimate of the total unitary value and operating
nonunitary value of state-assessed property in the county and of
nonunitary state-assessed property in each revenue district in the
county. An estimate need not be made for a revenue district that did
not levy a tax or assessment during the preceding year unless the
board receives on or before January 1 preceding the fiscal year for
which the levy is to be made a notice in writing of the proposed
levy. The estimate shall be regarded as establishing the total
assessed value of state-assessed property in the county and each
revenue district in the county for the purpose of determining tax
rates, subject only to those changes as may be transmitted on or
prior to July 31. All information furnished pursuant to this section
is at all times during office hours open to inspection by any
interested person or entity.
(b) Notwithstanding subdivision (a), in making the estimate
referred to in subdivision (a), the value of property described in
paragraph (1) of subdivision (a) of Section 100.1 and the nonunitary
value of the property of regulated railway companies, property
subject to subdivisions (i), (j), (k), and (l) of Section 100, and
property subject to Section 100.9 shall be allocated by revenue
district.
(c) The amendments made to this section by the act that added this
subdivision apply for the 2007-08 fiscal year and for each fiscal
year thereafter.
756. (a) On or before July 31, the board shall transmit to each
county auditor a roll showing the unitary and operating nonunitary
assessments made by the board in the county and the nonoperating
nonunitary assessments made by the board in each city and revenue
district in the county; provided, however, that the roll need not
show the assessments made by the board in a revenue district which
did not levy a tax or assessment during the preceding year. The roll
is at all times, during office hours, open to the inspection of any
person representing any taxing agency or revenue district, or any
district described in Section 2131. If the roll does not show the
assessments in a revenue district as herein provided and a notice of
a proposed levy is furnished to the board in writing, on or before
January 1 preceding the fiscal year for which the levy is to be made,
the board shall furnish an estimate of the total assessed value of
nonoperating nonunitary state-assessed property in the district and
shall transmit thereafter to the county auditor a statement of roll
change showing the nonoperating nonunitary assessments made by the
board in the district.
(b) Notwithstanding subdivision (a), in making the roll referred
to in subdivision (a), the value of property described in paragraph
(1) of subdivision (a) of Section 100.1 and the nonunitary value of
the property of regulated railway companies, property subject to
subdivisions (i), (j), (k), and (l) of Section 100, and property
subject to Section 100.9 shall be enrolled by revenue district.
(c) The amendments made to this section by the act that added this
subdivision apply for the 2007-08 fiscal year and for each fiscal
year thereafter.
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.
759. (a) If a timely petition for reassessment is not filed in
accordance with the notice provided by the board pursuant to Section
758, an escape assessment or roll correction shall become final at
the expiration of the period for filing a petition for reassessment
specified by that notice.
(b) The board may extend the period for filing a petition for
reassessment once for a period not to exceed 15 days, provided a
written request for the extension is filed with the board prior to
the expiration of the period for which the extension may be granted.
760. (a) If any amount assessed by the board becomes delinquent on
the secured roll, the tax collector may utilize those procedures for
the collection of taxes on the unsecured roll to collect the amount
assessed by the board.
(b) Not less than 60 days prior to initiating procedures
applicable to the collection of delinquent taxes on the unsecured
roll pursuant to this section, the tax collector shall send a notice
of delinquency stating intent to enforce collection.
(c) The notice required by subdivision (b) shall set forth the
following information:
(1) The name of the assessee.
(2) The description of the property assessed.
(3) The assessed value of the property.
(4) The fact that collection will be enforced on the unsecured
roll in the amount of the tax, penalty, interest and actual costs of
collection.
755. (a) On or before July 15, the board shall transmit to each
county auditor an estimate of the total unitary value and operating
nonunitary value of state-assessed property in the county and of
nonunitary state-assessed property in each revenue district in the
county. An estimate need not be made for a revenue district that did
not levy a tax or assessment during the preceding year unless the
board receives on or before January 1 preceding the fiscal year for
which the levy is to be made a notice in writing of the proposed
levy. The estimate shall be regarded as establishing the total
assessed value of state-assessed property in the county and each
revenue district in the county for the purpose of determining tax
rates, subject only to those changes as may be transmitted on or
prior to July 31. All information furnished pursuant to this section
is at all times during office hours open to inspection by any
interested person or entity.
(b) Notwithstanding subdivision (a), in making the estimate
referred to in subdivision (a), the value of property described in
paragraph (1) of subdivision (a) of Section 100.1 and the nonunitary
value of the property of regulated railway companies, property
subject to subdivisions (i), (j), (k), and (l) of Section 100, and
property subject to Section 100.9 shall be allocated by revenue
district.
(c) The amendments made to this section by the act that added this
subdivision apply for the 2007-08 fiscal year and for each fiscal
year thereafter.
756. (a) On or before July 31, the board shall transmit to each
county auditor a roll showing the unitary and operating nonunitary
assessments made by the board in the county and the nonoperating
nonunitary assessments made by the board in each city and revenue
district in the county; provided, however, that the roll need not
show the assessments made by the board in a revenue district which
did not levy a tax or assessment during the preceding year. The roll
is at all times, during office hours, open to the inspection of any
person representing any taxing agency or revenue district, or any
district described in Section 2131. If the roll does not show the
assessments in a revenue district as herein provided and a notice of
a proposed levy is furnished to the board in writing, on or before
January 1 preceding the fiscal year for which the levy is to be made,
the board shall furnish an estimate of the total assessed value of
nonoperating nonunitary state-assessed property in the district and
shall transmit thereafter to the county auditor a statement of roll
change showing the nonoperating nonunitary assessments made by the
board in the district.
(b) Notwithstanding subdivision (a), in making the roll referred
to in subdivision (a), the value of property described in paragraph
(1) of subdivision (a) of Section 100.1 and the nonunitary value of
the property of regulated railway companies, property subject to
subdivisions (i), (j), (k), and (l) of Section 100, and property
subject to Section 100.9 shall be enrolled by revenue district.
(c) The amendments made to this section by the act that added this
subdivision apply for the 2007-08 fiscal year and for each fiscal
year thereafter.
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.
759. (a) If a timely petition for reassessment is not filed in
accordance with the notice provided by the board pursuant to Section
758, an escape assessment or roll correction shall become final at
the expiration of the period for filing a petition for reassessment
specified by that notice.
(b) The board may extend the period for filing a petition for
reassessment once for a period not to exceed 15 days, provided a
written request for the extension is filed with the board prior to
the expiration of the period for which the extension may be granted.
760. (a) If any amount assessed by the board becomes delinquent on
the secured roll, the tax collector may utilize those procedures for
the collection of taxes on the unsecured roll to collect the amount
assessed by the board.
(b) Not less than 60 days prior to initiating procedures
applicable to the collection of delinquent taxes on the unsecured
roll pursuant to this section, the tax collector shall send a notice
of delinquency stating intent to enforce collection.
(c) The notice required by subdivision (b) shall set forth the
following information:
(1) The name of the assessee.
(2) The description of the property assessed.
(3) The assessed value of the property.
(4) The fact that collection will be enforced on the unsecured
roll in the amount of the tax, penalty, interest and actual costs of
collection.
