Laws, Regulations & Annotations

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180.0000 ASSESSMENT APPEALS

Annotation 180.0091

180.0091 Roll Correction. An application for changed assessment may not be filed to appeal a change in assessed value resulting in a refund due to an audit or to a correction made pursuant to Revenue and Taxation Code section 4831, subdivision (b). A roll correction or roll change reducing a value and resulting in a cancellation or refund is not an assessment made outside of the regular assessment period which would allow a taxpayer to file an application for changed assessment pursuant to Revenue and Taxation Code section 1605. C 3/31/2000.