{"code":"RTC","codeName":"Revenue and Taxation Code","section":"75.32","citation":"Rev. & Tax. Code, § 75.32","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5"},{"name":"CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5"},{"name":"ARTICLE 4. Notice of Assessment [75.31. - 75.32.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5/article-4"}],"history":"Added by Stats. 1984, Ch. 946, Sec. 10.   Effective September 10, 1984.","effective":"1984-09-10","html":"<p>The failure of the assessee to receive a notice required by Section <a href=\"/rtc/75\">75</a>. 31 shall not affect the validity of any assessment or the validity of any taxes levied pursuant to this chapter.</p>","text":"The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the validity of any assessment or the validity of any taxes levied pursuant to this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/notice-of-assessment-75-32","source":"California Legislative Information bulk export (pubinfo)"}