California Revenue and Taxation Code ARTICLE 1 - Generally

• 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 appeals...
• 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...
• 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 files...
• 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 for...
• 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 property on...
• 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 board,...
• 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...
• 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 has been...
• 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...
• 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 the property...
• 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...
• 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...
• 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...
• 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...
• 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 subpoena...
• Section 1609.6.
  Nothing in Section 1610.8 shall be construed as permitting any violation of Section 408 or 451.(Added by renumbering Section 1605.1 by Stats. 1974, Ch. 180.)
• Section 1609.8.
  When valuing property, a county board shall follow the provisions set forth in Section 402.5.(Added by renumbering Section 1613 by Stats. 1974, Ch. 180.)
• 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...
• 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...
• Section 1610.6.
  The county board shall neither raise nor lower the entire local roll.(Added by renumbering Section 1606 by Stats. 1974, Ch. 180.)
• 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...
• Section 1611.
  The county board shall make a record of the hearing and, upon request, shall furnish the party with an audio recording or a transcript thereof...
• 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...
• 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...
• Section 1612.5.
  The following persons may not represent an applicant for compensation on any application for equalization filed pursuant to Section 1603:(a) A current member of an assessment...
• Section 1612.7.
  (a) The following persons shall notify the clerk of the board immediately upon filing an application for equalization pursuant to Section 1603 on his or her...
• 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 board....
• 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...

Last modified: October 22, 2018