Laws, Regulations & Annotations

S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0031

790.0031 Appeal. Upon a change in ownership where the assessor finds no change in base year value and the supplemental assessment is zero, Revenue and Taxation Code section 75.31(c) remains applicable and the assessee can still appeal the base year value. For example, a property with a March 1, 1984, roll value of $57,000 sells for $35,000 in November of 1984, but the assessor does not recognize the purchase price and reappraises the property at $57,000, and the supplemental assessment is zero. Assuming that the assessee files an appeal within 60 days of the date that the supplemental assessment notice was mailed, the appeal should proceed to hearing.

In light of section 75.31(c), a value reduction granted on an appeal of a supplemental assessment should be given the same effect as a Revenue and Taxation Code section 1605 value reduction. Thus, if a 1983 supplemental assessment was noticed in January of 1985 and the assessee thereafter filed an appeal on or before February 28, 1985, any value reduction made by the appeals board would be available for the 1983 supplemental assessment (Revenue and Taxation Code section 80(a)(3)) and for the 1984 regular assessment and subsequent assessments, since the appeal was filed during the 1984-85 assessment year (section 80(a)(4)).

Where supplemental assessments have been made subsequent to a supplemental assessment which has been appealed, and the appeals board changes that assessment, such later assessments may be revised or cancelled in order to conform to the decision of the appeals board and to statutory requirements. C 4/26/1985.