California Revenue and Taxation Code ARTICLE 1.9 - Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County

• Section 1642.
  (a) An assessee of mining or mineral property located in more than one county and alleged to be unitary property, may, within the time specified in...
• Section 1643.
  (a) The panel of hearing officers shall conduct the hearing and receive evidence to determine (1) if the property concerned is unitary and (2) if it...
• Section 1644.
  The report and recommendation of the panel of hearing officers shall be transmitted to the county clerk of each of the counties concerned. Each county...
• Section 1645.
  (a) If, within 30 days following receipt of the report and recommendation of the panel of hearing officers by the county board of equalization or assessment...
• Section 1645.5.
  For purposes of this article, the term “unitary property” shall mean one or more parcels of real property that are contiguous and are operated as...

Last modified: October 22, 2018