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Ventura County hearing abates penalty for late legal-entity filing after applicant cites COVID-era delays
Summary
A Ventura County hearing officer ordered abatement of a penalty imposed for a late change-in-ownership statement after an applicant argued pandemic-related delays caused a two-week late filing. The assessor presented Board of Equalization reports showing the statements were filed after the 90-day deadline.
Hearing officer Sisk ordered abatement of a penalty imposed for late filing of a change-in-ownership statement after an applicant told the Ventura County hearing that the statement was filed about two weeks late during the COVID-19 pandemic.
The assessor's office, represented at the hearing by a staff presenter identified as Joseinja, told the hearing that California Revenue and Taxation Code requirements and a State Board of Equalization (BOE) legal-entity ownership report showed a…
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