{"data":{"id":"us-ca/rtc-11339","jurisdiction":"us-ca","citation":"RTC § 11339","heading":"","body":"(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 or before the 50th day following the date of the notice of assessment.\n(b) The board may extend the deadline for filing a petition for a period not to exceed 15 days, provided a written request for the extension is filed with the board on or before the expiration of the period for which the extension may be granted.\n(c) If a petition for reassessment is not timely filed, the assessment of the board shall be final. The board may consider a petition which is not timely filed to be a claim for refund.\n(d) The board shall hear the applicant on the petition within 90 days of the date on which the petition was filed.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","CHAPTER 2. Assessments [11251. - 11354.]","ARTICLE 5. Reassessments [11336. - 11342.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e346395075616fdf56d0cf889de61aa595786806c17844d06cbfb421c5ccadb3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-11338","next":"us-ca/rtc-11340"},"notice":"GroundRules: Original legal text. Not legal advice."}