Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.1 - State Board of Equalization - Rules for Tax AppealsChapter 3 - Property TaxesArticle 2 - Petitions for Reassessment of State-Assessed Property and Private Railroad Cars
Subarticle 2 - Assessments and Assessment Factor Hearings
Section 5322.5 - Validity of Assessment

Cal. Code Regs. tit. 18 § 5322.5

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Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 5322.5 - Validity of Assessment

Validity of Assessment or Taxes. The failure to receive any notice required to be given by the Board or the failure of the Board to complete any action by a date specified under this article does not affect the validity of an assessment or the validity of any taxes levied pursuant thereto.

Cal. Code Regs. Tit. 18, § 5322.5

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Section 725, Revenue and Taxation Code.

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).