California Laws: Revenue and Taxation Code Sections 1601-1615
- California Laws: Revenue and Taxation Code Section 1601
(a) For purposes of this article, "county board" shall mean a county board of supervisors meeting as a county board of equalization or an assessment...
- California Laws: Revenue and Taxation Code Section 1602
The roll or a copy thereof shall be made available for inspection by all interested parties during regular office hours of the officer having custody...
- California Laws: Revenue and Taxation Code Section 1603
(a) A reduction in an assessment on the local roll shall not be made unless the party affected or his or her agent makes and...
- California Laws: Revenue and Taxation Code Section 1603.5
(a) In the event a duplicate application for reduction in assessment is filed with the county board, the clerk may accept only the first application...
- California Laws: Revenue and Taxation Code Section 1604
(a) (1) In counties of the first class, annually, on the fourth Monday in September, the county board shall meet to equalize the assessment of...
- California Laws: Revenue and Taxation Code Section 1605
(a) An assessment made outside of the regular assessment period is not effective for any purpose, including its review, equalization and adjustment by the county...
- California Laws: Revenue and Taxation Code Section 1605.4
Equalization hearings shall be open and public except that, upon conclusion of the taking of evidence, the county board may deliberate in private in reaching...
- California Laws: Revenue and Taxation Code Section 1605.5
(a) (1) The county board shall hear applications for a reduction in an assessment in cases in which the issue is whether or not property...
- California Laws: Revenue and Taxation Code Section 1605.6
After the filing of an application for reduction of an assessment, the clerk of the county board of equalization shall set the matter for hearing...
- California Laws: Revenue and Taxation Code Section 1606
(a) (1) Any applicant for a change of an assessment on the local roll or the assessor, in those cases where the assessed value of...
- California Laws: Revenue and Taxation Code Section 1607
Before the county board makes any reduction, it shall examine, on oath, the person affected or the agent making the application touching the value of...
- California Laws: Revenue and Taxation Code Section 1608
Notwithstanding the provisions of Section 1607, the county board may, in its discretion, waive the examination of the person or agent making the application, if...
- California Laws: Revenue and Taxation Code Section 1609
The hearing need not be conducted according to technical rules relating to evidence and witnesses. Any relevant evidence may be admitted if it is the...
- California Laws: Revenue and Taxation Code Section 1609.4
On the hearing of the application, the county board may subpoena witnesses and books, records, maps, and documents and take evidence in relation to the...
- California Laws: Revenue and Taxation Code Section 1609.5
(a) Whenever an employee of the board is desired as a witness before a county board in a hearing on an application for reduction, a...
- California Laws: Revenue and Taxation Code Section 1609.6
Nothing in Section 1610.8 shall be construed as permitting any violation of Section 408 or 451. ...
- California Laws: Revenue and Taxation Code Section 1609.8
When valuing property, a county board shall follow the provisions set forth in Section 402.5. ...
- California Laws: Revenue and Taxation Code Section 1610.2
The assessor in person or through a deputy shall attend all hearings of the county board and may make any statement or produce evidence on...
- California Laws: Revenue and Taxation Code Section 1610.4
Every person who wilfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to...
- California Laws: Revenue and Taxation Code Section 1610.6
The county board shall neither raise nor lower the entire local roll. ...
- California Laws: Revenue and Taxation Code Section 1610.8
After giving notice as prescribed by its rules, the county board shall equalize the assessment of property on the local roll by determining the full...
- California Laws: Revenue and Taxation Code Section 1611
The county board shall make a record of the hearing and, upon request, shall furnish the party with a tape recording or a transcript thereof...
- California Laws: Revenue and Taxation Code Section 1611.5
Written findings of fact of the county board shall be made if requested in writing by a party up to or at the commencement of...
- California Laws: Revenue and Taxation Code Section 1611.6
If the county board fails to make findings upon request, or if findings made are found by a reviewing court to be so deficient that...
- California Laws: Revenue and Taxation Code Section 1612.5
No current employee of the office of the clerk of the county board of equalization or assessment appeals board may represent an applicant for compensation...
- California Laws: Revenue and Taxation Code Section 1612.7
An employee of the clerk of the assessment appeals board shall notify the clerk immediately upon filing an application on his or her own behalf,...
- California Laws: Revenue and Taxation Code Section 1614
(a) The clerk of the county board shall keep an accurate record of all changes to the roll and all orders made by the county...
- California Laws: Revenue and Taxation Code Section 1615
No action or proceeding shall be brought in any court on behalf of any governmental officer, agency or entity to review a decision of the...
