ARTICLE 4. Estimated and Escaped Assessments [11311. - 11319.]

Heading of Article 4 amended by Stats. 1974, Ch. 54.

§§ 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…