Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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860.0000 VESSELS

Annotation 860.0010

860.0010 Filing For Preferential Assessment. The dates specified in Revenue and Taxation Code sections 255(c) and 275.5 for filing for preferential assessment of a vessel cannot be waived by the assessor even if the taxpayer's failure to timely file resulted from erroneous information provided by the assessor's staff. Further, the assessment cannot be changed since it is not a clerical error. Relief, if available, must be obtained from the board of supervisors or a court of law. C 9/23/1996.