11311-11319

REVENUE AND TAXATION CODE
SECTION 11311-11319




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 the board to make the
assessment. The estimate shall be made for the year in respect to
which the person failed to make the report and shall be based upon
any information available to the board.



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.



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 because of failure of the taxpayer to
report the property accurately, the board shall immediately assess or
reassess the property upon the discovery of the escape.




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 estimated or escape assessment shall
be added to the assessment. If the estimated or escape assessment is
due to a fraudulent or willful attempt to evade the tax, a penalty of
25 percent of the value of the estimated or escape assessment shall
be added to the assessment. A willful failure to file a report as
required by Article 2 (commencing with Section 11271) of this chapter
shall be deemed to be a willful attempt to evade the tax.
   If the assessee establishes to the satisfaction of the board that
the failure to file an accurate property statement was due to
reasonable cause and occurred notwithstanding the exercise of
ordinary care and the absence of willful neglect, the board shall
order the penalty abated, provided the assessee has filed with the
board written application for abatement of the penalty within the
time prescribed by law for filing a petition for reassessment.




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 escaped assessment, the entry shall be
followed with "escape assessment for year 20__." The property shall
be assessed at the same value and taxed at the same rate as it would
have been assessed and taxed had it not escaped.
   (b) If the assessments are made as a result of an audit that
discloses that property assessed to the party audited has been
incorrectly assessed for a past tax year for which taxes have been
paid and a claim for refund is not barred by Section 11553, the tax
refunds, including applicable interest under Section 11555, resulting
from the incorrect assessments shall be an offset against proposed
tax liabilities, including accumulated penalties and interest,
resulting from escaped assessments for any tax year covered by the
audit. If the refunds exceed any proposed tax liabilities, including
penalties and interest, the excess shall be processed in accordance
with Section 11551.
   (c) Beginning with the 1981-82 fiscal year, assessments for the
current year and escape assessments for prior years shall be entered
using a 100-percent assessment ratio and the tax rates for years
prior to the 1981-82 fiscal year shall be divided by four.



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 within four years after August 1 of the
year in which the property escaped assessment. No escape assessment
shall be effective until the assessee has been notified personally or
by United States mail at his address as contained in the official
records of the board. Receipt by the assessee of a tax bill based on
such assessment shall suffice as such notice.



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 interest at the adjusted
annual rate established pursuant to Section 19521 from December 10 of
the year in which the assessment should have been made to the date
the assessment is added to the board roll; provided, however, that no
addition shall be made whenever the escape was due to an error,
other than an erroneous opinion of value, on the part of the board.