CHAPTER 2. Assessments [11251. - 11354.]

Chapter 2 added by Stats. 1941, Ch. 41.

§§ 11251–11354 · 31 sections

1. ARTICLE 1. General Provisions §§ 11251–11254 · 5 sections

   • § 11251 Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this part.
   • § 11252 The tax imposed in this part is in lieu of all other state, county, municipal, or district taxes, according to value, upon private railroad cars and their…
   • § 11253 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest…
   • § 11253.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 11253 an…
   • § 11254 Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the…
2. ARTICLE 2. Reports §§ 11271–11273 · 3 sections

   • § 11271 (a) Every person whose private railroad cars are operated upon the railroads in this state at any time during a calendar year shall file with the board on or…
   • § 11272 The board for good cause may extend for not to exceed 30 days the time for making a report, provided a written request is filed with the board prior to the…
   • § 11273 If any person required to file a report fails to file it on or before April 30 or at the time as extended by the board, a penalty of 10 percent of the assessed…
3. ARTICLE 3. Valuations §§ 11291–11294 · 4 sections

   • § 11291 The value of private railroad cars shall not include the car owner’s tools, shop equipment, materials, supplies, or other like items of personal property…
   • § 11292 In making the assessment, the board shall value the cars by class based on the owner’s acquisition cost, less depreciation. The depreciation shall be computed…
   • § 11293 In making an assessment, the board shall determine the average number of each class of private railroad cars physically present in the state in the calendar…
   • § 11294 In determining the averages required in Section 11293, the board shall exclude from the California factor car mileage, car days or such other data which occurs…
4. ARTICLE 4. Estimated and Escaped Assessments §§ 11311–11319 · 8 sections

   • § 11311 If any person neglects or refuses to make a report as required by Article 2 of this chapter, the board shall make an estimate of the matters required to enable…
   • § 11312 After making its estimate the board shall give to the person written notice of the estimate and its assessment. The notice shall be served personally or by…
   • § 11314 If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information available to it.
   • § 11315 If any property required to be assessed for any year wholly escapes assessment or escapes assessment in part due to the board’s underassessing the property…
   • § 11316 If the board makes an assessment pursuant to Section 11311, 11314, or 11315 due to the negligence of the taxpayer, a penalty of 10 percent of the value of the…
   • § 11317 (a) An escape assessment shall be entered on the current private railroad car tax record, and if this is not the record for the year in which the property…
   • § 11318 Except in the case of a taxpayer fraudulently or willfully attempting to evade the tax, any escape assessment shall be made and the taxpayer notified thereof…
   • § 11319 If any assessment made pursuant to this article results in a tax that is paid after December 10 of the year to which the assessment relates, the tax shall bear…
5. ARTICLE 5. Reassessments §§ 11336–11342 · 7 sections

   • § 11336 On or before August 1 the board shall complete the assessment of all property required to be assessed and shall notify the assessees thereof. This notice shall…
   • § 11337 Between August 1 and August 21, the assessments made by the board shall be open for inspection by all persons interested.
   • § 11338 (a) The owner or assessee may file a petition for reassessment on or before September 20. If the petition is not filed on or before September 20, or, if the…
   • § 11339 (a) Any assessment made outside of the regular assessment period may be the subject of a petition for reassessment. A petition for reassessment may be filed on…
   • § 11340 Every petition for reassessment filed under Section 11338 or Section 11339 shall be in writing and shall state the specific grounds upon which the petition is…
   • § 11341 (a) The board shall render its decision on the petition for reassessment within 45 days of the date of the hearing on the petition, and shall mail notice of…
   • § 11342 A petitioner may request the board to close to the public a portion of the hearing by filing a declaration under penalty of perjury that evidence is to be…
6. ARTICLE 6. Jeopardy Assessments §§ 11351–11354 · 4 sections

   • § 11351 If at any time after the lien date the board believes that the collection of all or part of the tax imposed by this part will be jeopardized by delay, it shall…
   • § 11352 The notice of assessment shall be inscribed “jeopardy assessment” and shall be served upon the assessee in the manner prescribed in Section 11312. It shall…
   • § 11353 The person against whom a jeopardy assessment is made may file a petition for reassessment with the board within 10 days of service upon him of the notice of…
   • § 11354 A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax shall be added thereto, plus…