Laws, Regulations & Annotations

S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0032

790.0032 Appeal. In cases involving two supplemental assessments as the result of two changes in ownership, where the first purchaser did not appeal the first supplemental assessment timely and a portion of that assessment became a secured lien against the property pursuant to Revenue and Taxation Code section 75.54(c), the second purchaser has no right to appeal any portion of the first supplemental assessment. "The supplemental assessment", as used in Revenue and Taxation Code section 75.31(c), refers only to the second supplemental assessment which resulted from the second change in ownership. C 7/29/1985.