reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 1605.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1605.6.

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 and notify the applicant, or his or her designated representative, of the time and date of the hearing. Notice of the time, date, and place of the hearing shall be given not less than 45 days prior to the hearing, unless the assessor and the applicant, or the applicant’s designated representative, stipulate orally or in writing to a shorter notice period. If the hearing on a particular application is vacated for any reason, the clerk of the county board of equalization shall notify the applicant, or the applicant’s designated representative, of the new time, date, and place of the hearing not less than 10 days prior to the new hearing date, unless the assessor and the applicant, or the applicant’s designated representative, stipulate orally or in writing to a shorter notice period, or the application has been heard by a hearing officer in accordance with Article 1.7 (commencing with Section 1636). At the option of the clerk of the county board of equalization, the notice required by this section may be electronically transmitted, if requested in writing by the taxpayer, to an electronic address designated by the taxpayer. The clerk may also opt to electronically transmit the notice required by this section to the assessor, if requested by the assessor, to an electronic address designated by the assessor.(Amended by Stats. 1998, Ch. 695, Sec. 5. Effective January 1, 1999.)
CA Rev & Tax Code § 1607 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1607.

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 the property. A reduction shall not be made unless the person or agent attends and answers all questions pertinent to the inquiry; provided, however, in the event there is filed with the county board a written stipulation, signed by the assessor and county legal officer on behalf of the county and the person affected or the agent making the application, as to the full cash value and assessed value of the property which stipulation sets forth the facts upon which the reduction in value is premised, the county board may, at a hearing, (a) accept the stipulation, waive the appearance of the person affected or the agent and change the assessed value in accordance with Section 1610.8, or (b) reject the stipulation and set or reset the application for reduction for hearing.(Added by renumbering Section 1608 by Stats. 1974, Ch. 180.)
CA Rev & Tax Code § 1608 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1608.

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 the board and the assessor are satisfied that the issues raised by the application have been considered by the board in previous years or are fully presented in the application, and if the person or agent making the application requests such waiver in his or her application. The board (whether meeting as a board of equalization or as a board of supervisors) shall promptly act upon such request for waiver and shall give the applicant written notice of its decision thereon. If the board waives the examination of the person or agent making the application, it shall give such person or agent written notice of its decision on the merits of the application promptly after making such decision.(Amended by Stats. 1990, Ch. 992, Sec. 4.)
CA Rev & Tax Code § 1609 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1609.

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 sort of evidence on which responsible persons are accustomed to rely in the conduct of serious affairs, regardless of the existence of any common law or statutory rule which might make improper the admission of such evidence over objection in civil actions. The applicant shall have the right to introduce evidence concerning the terms of sales of comparable property that has been sold.(Amended by Stats. 1976, Ch. 995.)
CA Rev & Tax Code § 1609.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1609.4.

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 inquiry. The assessor may introduce new evidence of full cash value of a parcel of property at the hearing and may also introduce information obtained pursuant to Section 441. If the assessor proposes to introduce evidence to support a higher assessed value than he placed on the roll, he shall, at least 10 days prior to the hearing, inform the applicant of the higher assessed value and the evidence proposed to be introduced and he may thereafter introduce such evidence at the hearing.No subpoena to take depositions shall be issued nor shall depositions be considered for any purpose by the county board or the assessment appeals board.(Added by renumbering Section 1609 by Stats. 1974, Ch. 180.)
CA Rev & Tax Code § 1609.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1609.5.

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 requiring his or her attendance may be served by delivering a copy either to the employee personally or to the executive director of the board at his or her office in Sacramento.(b) The employee shall attend as a witness as required by the subpoena, regardless of the distance to be traveled, provided that the subpoena is accompanied by fees payable to the State Board of Equalization in the amount of two hundred dollars ($200) per day for each day that the employee is required to remain in attendance pursuant to the subpoena. These fees are to be paid by the party requesting the subpoena.(c) The employee shall receive the salary or other compensation to which he or she is normally entitled during the time that he or she travels to and from the place where the hearing is conducted and while he or she is required to remain at that place pursuant to the subpoena. He or she shall also receive usual and customary travel expenses and per diem. If the actual expenses should later prove to be less than the amount paid by the party, the excess shall be refunded by the board.(d) If the employee is subpoenaed at the request of the applicant and the county board grants a reduction in the assessment, the county board may reimburse the applicant in whole or in part for the actual witness fees paid pursuant to this section.(e) Any person who pays or offers to pay any money or other form of consideration for the services of any employee of the board required to appear as a witness, other than the compensation provided in this section, is guilty of a misdemeanor, and any employee who receives this payment is guilty of a misdemeanor.(Amended by Stats. 2003, Ch. 471, Sec. 17. Effective January 1, 2004.)
CA Rev & Tax Code § 1609.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1609.6.

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.)
CA Rev & Tax Code § 1609.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1609.8.

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.)
CA Rev & Tax Code § 1610.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1610.2.

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 matters before the county board.(Added by renumbering Section 1610 by Stats. 1974, Ch. 180.)
CA Rev & Tax Code § 1610.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1610.4.

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 be made as the basis of an application to reduce any tax or assessment, is guilty of a misdemeanor.(Added by renumbering Section 1615 by Stats. 1974, Ch. 180.)
CA Rev & Tax Code § 1610.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1610.6.

1610.6.  The county board shall neither raise nor lower the entire local roll.(Added by renumbering Section 1606 by Stats. 1974, Ch. 180.)
CA Rev & Tax Code § 1610.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1610.8.

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 value of an individual property, by assessing any taxable property that has escaped assessment, correcting the amount, number, quantity, or description of property on the local roll, canceling improper assessments, and by reducing or increasing an individual assessment, as provided in this section. The full value of an individual property shall be determined without limitation by reason of the applicant’s opinion of value stated in the application for reduction in assessment pursuant to subdivision (a) of Section 1603.The applicant for a reduction in an assessment on the local roll shall establish the full value of the property by independent evidence. The records of the assessor may be used as part of such evidence.The county board shall make a determination of the full value of each parcel for which an application for equalization is made.(Amended by Stats. 2003, Ch. 604, Sec. 9. Effective January 1, 2004.)
CA Rev & Tax Code § 1611 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1611.

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 at his or her expense. Request for an audio recording or a transcript may be made at any time, but not later than 60 days following the final determination by the county board.(Amended by Stats. 2009, Ch. 88, Sec. 76. (AB 176) Effective January 1, 2010.)
CA Rev & Tax Code § 1611.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1611.5.

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 the hearing, and if payment of any fee or deposit which may be required to cover the expense of preparing the findings is made by the party prior to the conclusion of the hearing. However, the party requesting findings may abandon the request and waive findings at the conclusion of the hearing. If the requesting party abandons his or her request at this time, his or her fee or deposit shall be returned if no findings have yet been prepared. If the request is abandoned, the other party may orally or in writing renew the request upon payment of the required fee or deposit, and becomes responsible for any costs for the preparation of findings. A reasonable fee may be imposed by the county to cover the expense of preparing findings and conclusions. The written findings of fact shall fairly disclose the board’s determination of all material points raised by the party in his or her petition and at the hearing, including a statement of the method or methods of valuation used in appraising the property.At the hearing the final determinations by the board shall be supported by the weight of the evidence and, with regard to questions of value, its determinations shall be made without limitation by reason of the applicant’s opinion of value stated in the application for reduction in assessment pursuant to subdivision (a) of Section 1603.If written findings of fact have been requested, the board shall transmit those findings to the requesting party accompanied by a notice that any request for a transcript of the proceedings must be made within 60 days following the date of the final determination of the board.(Amended by Stats. 1985, Ch. 617, Sec. 32.)
CA Rev & Tax Code § 1611.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1611.6.

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 a remand to the county board is ordered to secure reasonable compliance with the elements of findings required by Section 1611.5, the action of the county board shall be deemed to be arbitrary and capricious within the meaning of Section 800 of the Government Code, so as to support an allowance of reasonable attorney’s fees against the county for the services necessary to obtain proper findings. The dollar limitation set forth in Section 800 of the Government Code shall not apply to an allowance of attorney’s fees pursuant to this section.(Amended by Stats. 1995, Ch. 498, Sec. 12. Effective January 1, 1996.)
CA Rev & Tax Code § 1612.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1612.5.

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 appeals board, or any alternate member, in the county in which the board member or alternate member serves.(b) A current assessment hearing officer in the county in which the hearing officer serves.(c) A current employee of the office of the clerk of the county board of equalization or assessment appeals board in the county in which the person is employed.(d) A current employee of the county counsel who advises the assessment appeals board or represents the assessor before the assessment appeals board in the county in which the person is employed.(e) A current employee of the assessor’s office in the county in which the person is employed in accordance with Section 1365.(Repealed and added by Stats. 2009, Ch. 477, Sec. 2. (AB 824) Effective January 1, 2010.)
CA Rev & Tax Code § 1612.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1612.7.

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 own behalf, or upon his or her decision to represent his or her spouse, parent, or child in an assessment appeal:(1) A current member of an assessment appeals board, or any alternate member, in the county in which the board member or alternate member serves.(2) A current assessment hearing officer in the county in which the hearing officer serves.(3) A current employee of the office of the clerk of the county board of equalization or assessment appeals board in the county in which the person is employed.(4) A current employee of the county counsel who advises the assessment appeals board or represents the assessor before the assessment appeals board in the county in which the person is employed.(b) An application for equalization filed pursuant to Section 1603 by a person specified in subdivision (a) or an application in which a person specified in subdivision (a) represents his or her spouse, parent, or child, shall be heard in accordance with Section 1622.6.(Repealed and added by Stats. 2009, Ch. 477, Sec. 4. (AB 824) Effective January 1, 2010.)
CA Rev & Tax Code § 1614 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1614.

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. No later than the second Monday of each month the clerk shall deliver the statement of all changes to the roll made by the county board during the preceding calendar month to the auditor.(b) This section does not prohibit the clerk from transmitting to the auditor changes to the roll more frequently than once per month.(c) This section shall not be construed to require the clerk to deliver the statement described in subdivision (a) for a month in which the county board has made no changes to the roll.(Amended by Stats. 2003, Ch. 199, Sec. 4. Effective January 1, 2004.)
CA Rev & Tax Code § 1615 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1615.

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 county board of equalization or an assessment appeals board unless such action or proceeding is commenced within six months from the date the board makes its final determination.(Added by Stats. 1989, Ch. 481, Sec. 3.)
CA Rev & Tax Code § 1616 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1616.

1616.  (a) Nothing in this chapter or in any other law shall be construed to prohibit a county board from conducting hearings remotely. Remotely conducted hearings include, but are not limited to, the use of video, audio, and telephonic means for remote appearances; the electronic exchange and authentication of documentary evidence; e-filing and e-service; the use of remote interpreting; and the use of remote reporting and electronic recording to make the official record of an action or proceeding.(b) If a county board conducts a hearing remotely, it shall ensure compliance with the provisions of this chapter and any rules and procedures adopted by the county board of supervisors pursuant to Section 16 of Article XIII of the California Constitution.(Added by Stats. 2020, Ch. 264, Sec. 23. (AB 107) Effective September 29, 2020.)
CA Rev & Tax Code § 1620 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1.5 - Equalization by Assessment Appeals Board|Section 1620.

1620.  The board of supervisors of any county may by ordinance create assessment appeals boards for the county to equalize the valuation of taxable property within the county for the purpose of taxation.(Amended by Stats. 1974, Ch. 311.)
CA Rev & Tax Code § 1621 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1.5 - Equalization by Assessment Appeals Board|Section 1621.

1621.  The board of supervisors may create as many assessment appeals boards for the county as it deems necessary for the orderly and timely processing, hearing, and disposition of assessment appeals. An assessment appeals board shall be designated by number in the ordinance providing for its creation.(Amended by Stats. 2020, Ch. 57, Sec. 1. (AB 3373) Effective January 1, 2021.)
CA Rev & Tax Code § 1622 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1.5 - Equalization by Assessment Appeals Board|Section 1622.

1622.  An assessment appeals board shall consist of three members selected by lot by the presiding judge of the superior court of the county from among those persons nominated for that purpose by the members of the county board of supervisors. Within 60 days after the adoption of the ordinance providing for the creation of assessment appeals boards, each member of the board of supervisors shall nominate not less than three nor more than five persons for appointment to the assessment appeals boards.(Amended by Stats. 1974, Ch. 180.)
CA Rev & Tax Code § 1622.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1.5 - Equalization by Assessment Appeals Board|Section 1622.1.

1622.1.  (a) As an alternative to the selection procedure provided in Section 1622, the county board of supervisors may, by ordinance, elect to appoint directly the members of the assessment appeals board. Approval of each member shall be by majority vote of the board of supervisors.(b) An assessment appeals board appointed pursuant to this section may consist of three or five members. If a five-member board is appointed, the board shall only act as a three-member panel designated from time to time by the clerk of the assessment appeals board. If a five-member board is appointed, the term of office of these members shall be three years except that upon the original selection of these members, the members shall be assigned terms in such a manner that the terms of no more than two offices shall expire in any one year.(Amended by Stats. 1984, Ch. 568, Sec. 1.)
CA Rev & Tax Code § 1622.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1.5 - Equalization by Assessment Appeals Board|Section 1622.2.

1622.2.  (a) Up to two members of a county board of supervisors who have served as a member of a county board of equalization pursuant to Section 1601 may serve on an assessment appeals board.(b) Notwithstanding Sections 1623 and 1623.1, the term of office for any member of a county board of supervisors who serves on an assessment appeals board shall not exceed his or her term of office as a member of a county board of supervisors.(Added by Stats. 1984, Ch. 567, Sec. 1. Effective July 18, 1984.)