As stated on this form: "If you do not file a return for the fiscal
year and comply with audit requests for books, papers, records and
other data, the assessors cannot abate for overvaluation of the personal
property for that year. If your return is not filed, or you do not
comply with audit requests, on time, the assessors can only abate
if you show a reasonable excuse for the late filing or the tax assessed
is more than 150% of the amount that would have been assessed if the
return had been timely and properly filed. In that case, only the
amount over that percentage can be abated."