Revenue and Taxation Code section 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 mail; if by mail, service shall be made pursuant to Section 1013 of the Code of Civil Procedure and shall be addressed to the person at his address as it appears in the records of the board.

Source: Section 11312, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11312. (updated Jan. 1, 1941; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 11312's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_11312

Original Source: Section 11312, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11312. (last accessed May 12, 2025).