reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 1638 (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 1.7 - Assessment Hearing Officers|Section 1638.

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 the hearing by an attorney if the applicant is represented by an attorney and one or more members of his staff, and the assessor and members of his staff shall have the right to offer evidence. The hearing shall be conducted in accordance with Section 1609. The hearing and disposition of applications shall be conducted in an informal manner.(Amended by Stats. 1984, Ch. 678, Sec. 34.)
CA Rev & Tax Code § 1639 (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 1.7 - Assessment Hearing Officers|Section 1639.

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 hearing officer shall transmit his report and recommendation to the clerk of the board of supervisors. The report and recommendation shall not constitute precedent for future proceedings initiated by the applicant or other applicants.(Added by Stats. 1970, Ch. 797.)
CA Rev & Tax Code § 1640 (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 1.7 - Assessment Hearing Officers|Section 1640.

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 shall transmit to the county board of equalization or assessment appeals board the hearing officer’s report and recommendation on the assessment protest. The protesting party shall be informed that the county board of equalization is bound by the recommendation of the assessment hearing officer.(Amended by Stats. 1994, Ch. 705, Sec. 14. Effective January 1, 1995.)
CA Rev & Tax Code § 1640.1 (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 1.7 - Assessment Hearing Officers|Section 1640.1.

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 shall transmit to the county board of equalization or assessment appeals board, the hearing officer’s report and recommendation on the assessment protest. The protesting party shall be informed that the county board of equalization or the assessment appeals board is not bound by the recommendation of the assessment hearing officer and that he or she or the assessor is entitled to a full hearing before the county board or the assessment appeals board.(b) The provision of this section shall supersede the provisions of Section 1640 in those counties in which the board of supervisors by resolution adopts the provisions of this section.(Amended by Stats. 1994, Ch. 705, Sec. 15. Effective January 1, 1995.)
CA Rev & Tax Code § 1641 (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 1.7 - Assessment Hearing Officers|Section 1641.

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 at the value recommended by the hearing officer.(Repealed and added by Stats. 1980, Ch. 1081, Sec. 15. Effective September 26, 1980.)
CA Rev & Tax Code § 1641.1 (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 1.7 - Assessment Hearing Officers|Section 1641.1.

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 assessment appeals board to accept or reject the recommendation of the assessment hearing officer. The assessor may request the board to reject the recommendation of the assessment hearing officer. The county board of equalization or assessment appeals board shall, without further testimony, do either of the following:(1) Accept the recommendation and change the assessed value in accordance with Section 1610.8.(2) Reject the recommendation and set the application for reduction for hearing by the local board of equalization.If a request is not filed with the county board of equalization or assessment appeals board, the protesting party or the assessor may, within 14 days after mailing of the hearing officer’s report and recommendation, make application for a hearing before the county board or the assessment appeals board, and the application shall be set for hearing by the county board or the assessment appeals board. The board may consider, but shall not be bound by, the recommendation of the assessment hearing officer.(b) The provisions of this section shall supersede the provisions of Section 1641 in those counties in which the board of supervisors by resolution adopts the provisions of this section.(Amended by Stats. 1983, Ch. 1224, Sec. 14.)
CA Rev & Tax Code § 1641.2 (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 1.7 - Assessment Hearing Officers|Section 1641.2.

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 board is required to hear evidence and make a final determination on an application for reduction in assessment, a taxpayer or his or her agent objects to an assessment appeals board member pursuant to Section 1624.4 or makes application for a hearing officer’s recommendation to be heard before the county board pursuant to Section 1641.1, the two-year period shall be extended by 90 days.(Added by Stats. 1995, Ch. 958, Sec. 1. Effective October 16, 1995.)
CA Rev & Tax Code § 1641.5 (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 1.7 - Assessment Hearing Officers|Section 1641.5.

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 Section 1637 may, by a resolution enacted by a majority of the entire membership of that board, provide that the decision of a hearing officer on an assessment appeal application constitutes the final administrative decision of the county board of equalization or county assessment appeals board on that application without any further action by the county board of equalization or county assessment appeals board.(b) In a county that adopts the resolution described in subdivision (a), that resolution supersedes Sections 1640 and 1641.(Added by Stats. 2005, Ch. 264, Sec. 10. Effective January 1, 2006.)
CA Rev & Tax Code § 1642 (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 1.9 - Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County|Section 1642.

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 Sections 1603 and 1605, request a hearing before a panel comprising one assessment hearing officer from each county in which that unitary property is located by filing in each county concerned a multicounty application for reduction of assessment. The board of supervisors of each county in which the unitary property is located shall appoint one assessment hearing officer pursuant to Section 1636. In the event that the unitary property is located in an even number of counties, the assessment hearing officers shall designate one additional assessment hearing officer who shall be included in the panel. If the assessment hearing officers fail to designate the additional hearing officer within 60 days after the application is filed, the Office of Administrative Hearings shall designate the additional assessment hearing officer.(b) Hearings before the panel of assessment hearing officers shall be conducted pursuant to Article 1 (commencing with Section 1601) governing equalization proceedings by county boards of equalization. All counties in which the unitary property is located shall be parties to the hearing. Hearings shall be held at the place or places as a majority of the panel shall designate.(c) Section 1638 shall apply to the hearings by the panel.(d) The presence of all members of the panel shall be necessary to constitute a quorum.(Added by Stats. 1988, Ch. 1480, Sec. 1. Applicable July 1, 1989, by Sec. 3 of Ch. 1480.)
CA Rev & Tax Code § 1643 (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 1.9 - Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County|Section 1643.

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 is unitary, the value of the unitary property as a whole and the portion thereof allocable to each county. The panel shall prepare a summary report of the proceedings, and make a recommendation concerning the total value of the entire unitary property and the apportionment of that value among the counties concerned. Any determination by a majority of the hearing officers shall constitute a determination by the panel.(b) If the panel determines that the property concerned is not unitary, the application shall be referred back to each of the counties concerned to be treated as an application for reduction of assessment filed in each county.(Added by Stats. 1988, Ch. 1480, Sec. 1. Applicable July 1, 1989, by Sec. 3 of Ch. 1480.)
CA Rev & Tax Code § 1644 (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 1.9 - Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County|Section 1644.

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 clerk shall transmit a copy of the report and recommendation to the protesting party, the assessor, and to the board of equalization or the assessment appeals board of the county concerned within 14 days of the receipt thereof.(Added by Stats. 1988, Ch. 1480, Sec. 1. Applicable July 1, 1989, by Sec. 3 of Ch. 1480.)
CA Rev & Tax Code § 1645 (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 1.9 - Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County|Section 1645.

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 appeals board of a concerned county, the assessor of that county or the assessee submits a written request to the board to reject the recommendation of the panel of hearing officers with respect to property located in that county, the board shall, without further testimony, do either of the following:(1) Accept the recommendation of the panel and change the assessed values for that county in accordance with that recommendation.(2) Reject the recommendation of the panel and set the request for hearing before the board as an application for reduction of assessment.(b) In the event that neither the assessor nor the assessee makes a request in accordance with subdivision (a) within the prescribed 30-day period, the board shall, not later than 60 days following its receipt of the report and recommendation of the panel of hearing officers, without further testimony, take the action specified in paragraph (1) or (2) of subdivision (a).(c) In any hearing set by the board pursuant to this section, there shall be a rebuttable presumption that the recommendation of the panel of hearing officers is correct.(Added by Stats. 1988, Ch. 1480, Sec. 1. Applicable July 1, 1989, by Sec. 3 of Ch. 1480.)
CA Rev & Tax Code § 1645.5 (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 1.9 - Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County|Section 1645.5.

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 an economic unit.(Added by Stats. 1988, Ch. 1480, Sec. 1. Applicable July 1, 1989, by Sec. 3 of Ch. 1480.)
CA Rev & Tax Code § 1646 (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 2 - Duties of Auditor|Section 1646.

1646.  As soon as the auditor receives the local roll from the assessor, he shall add up the valuations on it and enter on the roll the total valuation of each kind of property and the total valuation of all property; provided, however, that if the assessment roll is a machine-prepared roll the prescribed computations and entries may be made and entered upon a newly prepared roll.(a) In counties of the first class, after the board of supervisors has acted under Section 2151, the auditor shall perform the duties specified in Section 2152; provided that if the assessment roll is a machine-prepared roll, the prescribed computations and entries may be made and entered upon a newly prepared roll without incorporating any of the adjustments authorized by the local board of equalization.(b) In all other counties, after the board of supervisors has acted under Section 2151, the auditor shall perform the duties specified in Section 2152; provided that if the assessment roll is a machine-prepared roll, the prescribed computations and entries may be made and entered upon a newly prepared roll.(Amended by Stats. 1974, Ch. 180.)
CA Rev & Tax Code § 1646.1 (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 2 - Duties of Auditor|Section 1646.1.

1646.1.  Upon receiving a statement from the clerk prepared under Section 1614, the auditor shall forthwith correct the roll to reflect the changes made by the county board.(Added by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Rev & Tax Code § 1647 (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 2 - Duties of Auditor|Section 1647.

1647.  Annually, on or before August 15th, the auditor shall prepare duplicate valuation statements, verified by his attached affidavit, from the local roll as corrected for changes made during July. Within 60 days after the close of the assessment year, he shall prepare new statements to reflect all corrections of the roll.(Amended by Stats. 1973, Ch. 710.)
CA Rev & Tax Code § 1648 (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 2 - Duties of Auditor|Section 1648.

1648.  The valuation statements shall show such information as the board may require.(Amended by Stats. 1939, Ch. 1008.)
CA Rev & Tax Code § 1649 (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 2 - Duties of Auditor|Section 1649.

1649.  As soon as the valuation statements are prepared, the auditor shall transmit one to the controller and one to the board.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1650 (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 2 - Duties of Auditor|Section 1650.

1650.  Every auditor who fails to transmit the valuation statements as required forfeits one thousand dollars to the State, to be recovered in an action brought by the Attorney General in the name of the board.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1651 (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 2 - Duties of Auditor|Section 1651.

1651.  Immediately upon completion of his duties under Section 1646, the auditor shall transmit the unsecured roll to the tax collector.(Amended by Stats. 1978, Ch. 1126.)
CA Rev & Tax Code § 1716 (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 4 - Equalization with Assistance of Appraisal Commission|Section 1716.

1716.  Whenever the board of supervisors and the assessor of any county determine that, in order to maintain the equality of the assessment of property within the county, an appraisal of all or any class of property is required, the clerk of the board of supervisors and the assessor shall certify this determination to the State Board of Equalization. Thereupon, the assessor, the chairman of the board of supervisors, and the member of the State Board of Equalization from the district which includes the county constitute an appraisal commission to conduct the appraisal.(Amended by Stats. 1963, Ch. 1801.)
CA Rev & Tax Code § 1717 (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 4 - Equalization with Assistance of Appraisal Commission|Section 1717.

1717.  The appraisal commission may employ any technical assistants it deems necessary to carry out the required appraisal. A person so employed is not an additional deputy or assistant of the assessor.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Rev & Tax Code § 1717.1 (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 4 - Equalization with Assistance of Appraisal Commission|Section 1717.1.

1717.1.  The requirements of Sections 670, 671 and 673 shall apply to employees of an appraisal commission.Upon being employed by an appraisal commission, the employee shall disclose, on a form provided by the State Board of Equalization, his financial interest in any corporation in accordance with Section 672.(Added by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Rev & Tax Code § 1718 (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 4 - Equalization with Assistance of Appraisal Commission|Section 1718.

1718.  All work done under this article is in furtherance of the power of the county board to equalize assessments.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1719 (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 4 - Equalization with Assistance of Appraisal Commission|Section 1719.

1719.  The expenses of this appraisal are a county charge, and the board of supervisors may make the necessary appropriations to meet these expenses.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1720 (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 4 - Equalization with Assistance of Appraisal Commission|Section 1720.

1720.  A contract shall not be made with any person by which the duty of conducting such an appraisal is delegated to any private interests.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1721 (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 4 - Equalization with Assistance of Appraisal Commission|Section 1721.

1721.  Save assessments by the assessor or valuations of individual parcels by the county board during its authorized sessions, taxable property shall not be appraised for taxation under authority of any county except under this article.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1750 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 1 - Findings and Declarations|Section 1750.

1750.  The Legislature finds and declares all of the following:(a) Section 16 of Article XIII of the California Constitution provides that the county board of supervisors, or one or more assessment appeals boards created by the county board of supervisors, constitutes the county board of equalization for a county.(b) However, two or more county boards of supervisors may, under Section 16, jointly create one or more assessment appeals boards to serve as the county board of equalization for each of the participating counties.(c) Section 16 additionally requires the Legislature to provide for the procedure by which two or more county boards of supervisors may jointly create one or more assessment appeals boards.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
CA Rev & Tax Code § 1751 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards|ARTICLE 2 - Definitions|Section 1751.

1751.  For the purposes of this chapter, the following definitions shall apply:(a) “Multijurisdictional assessment appeals board” or “board” means a board established by two or more counties pursuant to this chapter meeting as an assessment appeals board on behalf of the participating counties.(b) “Participating county” means a county that has entered into an agreement, by enactment of an ordinance pursuant to Section 1752.1, to create a multijurisdictional assessment appeals board for the purpose of equalizing the valuation of assessed property.(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)