California Revenue and Taxation Code ARTICLE 1.7 - Assessment Hearing Officers

• Section 1636.
  The county board of supervisors may appoint one or more assessment hearing officers or contract with the Office of Administrative Hearings for the services of...
• Section 1637.
  (a) Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of Article 1 (commencing with Section 1601) governing equalization proceedings by a...
• Section 1638.
  The applicant may be represented in the hearing of the application and shall have the right to offer evidence. The assessor may be represented in...
• Section 1639.
  The hearing officer shall conduct the hearing and shall prepare a summary report of the proceedings together with his recommendation on the assessment protest. The...
• Section 1640.
  The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and...
• Section 1640.1.
  (a) The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and...
• Section 1641.
  Upon the recommendation of an assessment hearing officer the county board of equalization or assessment appeals board shall establish the assessed value for the property...
• Section 1641.1.
  (a) Upon being notified of the recommendation of an assessment hearing officer, the protesting party or the assessor may request the county board of equalization or...
• Section 1641.2.
  Notwithstanding the provisions of Section 1604, if within 90 days of the expiration of the two-year period specified in Section 1604 within which a county...
• Section 1641.5.
  (a) Notwithstanding any other provision of law, the board of supervisors of a county in which a hearing officer exercises jurisdiction pursuant to subdivision (a) of...

Last modified: October 22, 2018