California Revenue and Taxation Code PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS

• Section 5900.
  This part shall be known and may be cited as “The Morgan Property Taxpayers’ Bill of Rights.”(Added by Stats. 1993, Ch. 387, Sec. 10. Effective...
• Section 5901.
  The Legislature finds and declares as follows:(a) Taxes are a sensitive point of contact between citizens and their government, and disputes and disagreements often arise as...
• Section 5902.
  This part shall be administered by the board.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
• Section 5903.
  “Advocate” as used in this part means the “Property Taxpayers’ Advocate” designated pursuant to Section 5904.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January...
• Section 5904.
  (a) The board shall designate a “Property Taxpayers’ Advocate.” The advocate shall be responsible for reviewing the adequacy of procedures for both of the following:(1) The distribution...
• Section 5905.
  In addition to any other duties imposed by this part, the advocate shall periodically review and report on the adequacy of existing procedures, or the...
• Section 5906.
  (a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property tax forms prescribed by...
• Section 5907.
  No state or local officer or employees responsible for the appraisal or assessment of property shall be evaluated based solely upon the dollar value of...
• Section 5908.
  Upon request of a county assessor or assessors, the advocate, in conjunction with any other programs of the board, shall assist assessors in their efforts...
• Section 5909.
  (a) County assessors may respond to a taxpayer’s written request for a written ruling as to property tax consequences of an actual or planned particular transaction,...
• Section 5910.
  The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable to escape assessments...
• Section 5911.
  It is the intent of the Legislature in enacting this part to ensure that:(a) Taxpayers are provided fair and understandable explanations of their rights and duties...

Last modified: October 22, 2018