reglab/housing_qa huggingface dataset:
CA Govt Code § 15604 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15604.

15604.  The board may appoint its secretary and prescribe and enforce his duties. The secretary shall hold office during the pleasure of the board and shall receive such compensation as the board prescribes. It may employ such expert and clerical assistants as it deems necessary in the performance of its powers and duties.(Added by Stats. 1951, Ch. 655.)
CA Govt Code § 15605 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15605.

15605.  The secretary shall keep an accurate record of the proceedings of the board in a book specially provided for such purpose. When required by the board or the chairman he shall visit the several counties, collect data and information relative to the assessment of property or railway property in the county, consult and advise with all officers charged with enforcement of the revenue laws, and report such data and information to the board. Annually he shall prepare the report of the board to the Governor, and when printed shall distribute the report as required by law and as directed by the board. He shall do and perform all other acts and things enjoined by law or required by the board. The secretary is a civil executive officer and is authorized to administer and certify oaths in any county in the State.(Added by Stats. 1951, Ch. 655.)
CA Govt Code § 15606 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15606.

15606.  The State Board of Equalization shall do all of the following:(a) Prescribe rules for its own government and for the transaction of its business.(b) Keep a record of all its proceedings.(c) Prescribe rules and regulations to govern local boards of equalization when equalizing, and assessors when assessing, including uniform procedures for the consideration and adoption of written findings of fact by local boards of equalization as required by Section 1611.5 of the Revenue and Taxation Code.(d) Prescribe and enforce the use of all forms for the assessment of property for taxation, including forms to be used for the application for reduction in assessment.(e) Prepare and issue instructions to assessors designed to promote uniformity throughout the state and its local taxing jurisdictions in the assessment of property for the purposes of taxation. It may adapt the instructions to varying local circumstances and to differences in the character and conditions of property subject to taxation as in its judgment is necessary to attain this uniformity. (f) Subdivisions (c), (d) and (e) shall include, but are not limited to, rules, regulations, instructions, and forms relating to classifications of kinds of property and evaluation procedures.(g) Prescribe rules and regulations to govern local boards of equalization when equalizing and assessors when assessing with respect to the assessment and equalization of possessory interests.(h) Bring an action in a court of competent jurisdiction to compel an assessor or any city or county tax official to comply with any provision of law, or any rule or regulation of the board adopted in accordance with subdivision (c), governing the assessment or taxation of property. The Attorney General shall represent the board in the action.This section is mandatory.(Amended by Stats. 1985, Ch. 106, Sec. 52.)
CA Govt Code § 15606.1 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15606.1.

15606.1.  The duties, rules, regulations, and instructions as specified in Section 15606 shall include provisions for mobilehomes and floating homes which are subject to local property taxation.(Amended by Stats. 2016, Ch. 366, Sec. 9. (SB 974) Effective January 1, 2017.)
CA Govt Code § 15606.5 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15606.5.

15606.5.  Notwithstanding any other provision of law, any regulation to be prescribed by the board shall become operative only if the board itself approves adoption of the regulation.(Added by Stats. 1990, Ch. 987, Sec. 1.)
CA Govt Code § 15606.7 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15606.7.

15606.7.  Training of assessors and their staffs under Sections 15606 and 15608 shall be provided by the board on a nonreimbursable basis.(Added by renumbering Section 15606.5 (as added by Stats. 1967, Ch. 1167) by Stats. 2013, Ch. 76, Sec. 89. (AB 383) Effective January 1, 2014.)
CA Govt Code § 15607 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15607.

15607.  The board shall summon assessors to meet with it or its duly authorized representatives at least once annually, at places within the state it designates, to study or discuss problems of administration of assessment and taxation laws and to promote uniformity of procedure in tax matters throughout the state.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Govt Code § 15608 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15608.

15608.  The board shall instruct, advise, and direct assessors as to their duties under the laws. It may obtain the opinion of the Attorney General upon any questions of law relating to such duties in such cases as it deems necessary.(Amended by Stats. 1967, Ch. 1369.)
CA Govt Code § 15609 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15609.

15609.  The board shall hold regular meetings each month at times and places within the state as the chairperson directs. At least one regular meeting shall be held in Sacramento each quarter. The board may hold special meetings at such times and places as the chairperson directs. At any meeting the board may transact any and all business and perform all duties imposed upon it and give and enter any and all orders and decrees within its jurisdiction.(Amended by Stats. 2009, Ch. 67, Sec. 1. (SB 824) Effective January 1, 2010.)
CA Govt Code § 15609.5 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15609.5.

15609.5.  (a) Notwithstanding Section 11425.10 and except as specified in subdivision (b), Chapter 4.5 (commencing with Section 11400) and Chapter 5 (commencing with Section 11500) of Part 1 do not apply to the board.(b) Ex parte communications shall be restricted as provided in Article 7 (commencing with Section 11430.10) of Chapter 4.5 of Part 1.(c) This section shall become operative on July 1, 2017.(Repealed (in Sec. 9) and added by Stats. 2017, Ch. 16, Sec. 10. (AB 102) Effective June 27, 2017. Section operative July 1, 2017, by its own provisions.)
CA Govt Code § 15610 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15610.

15610.  The board may confer, in this State or elsewhere, either as a board, individually, or through its staff, with officers or employees of this State, its political subdivisions, other states, their political subdivisions, or the United States, or such other persons as may be of assistance to the board in its work.(Added by Stats. 1951, Ch. 655.)
CA Govt Code § 15611 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15611.

15611.  Whenever the board deems it necessary, it may visit as a board or by its individual members, or may send its secretary or duly appointed representative to, the several counties and cities to inspect property, learn its value, and collect information to enable it to equalize assessments and levy the taxes as required by law.(Added by Stats. 1951, Ch. 655.)
CA Govt Code § 15612 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15612.

15612.  The board may inspect, either as a board, individually, or by its duly appointed representative, the work of any local officers whose duties relate to the assessment of property for taxation and the collection of taxes. It may require such officers to produce any records in their custody, including, but not limited to, records relating to the assessment of specific properties and give testimony with reference to such matters of assessment and tax collecting as it deems useful to it in its investigations.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Govt Code § 15613 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15613.

15613.  The board may issue subpenas for the attendance of witnesses or the production of books, records, accounts, and papers before it, its secretary, any of its members, or any representative designated by it. Such subpenas shall be signed by a member of the board or its secretary, and may be served by any person.(Added by Stats. 1951, Ch. 655.)
CA Govt Code § 15614 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15614.

15614.  Any person duly subpoenaed who refuses or neglects to attend as a witness, or to produce any books, records, accounts, or papers in that person’s possession, custody, or control, in response to the subpoena or who refuses to answer any question pertinent to the matter under investigation by the board put to the person by any member of the board, its secretary, or designated representative, is guilty of contempt, and may be punished by a court of competent jurisdiction by a fine not exceeding five hundred dollars ($500), or by imprisonment in the county jail not exceeding five days, or by both such fine and imprisonment.(Amended by Stats. 2021, Ch. 50, Sec. 120. (AB 378) Effective January 1, 2022.)
CA Govt Code § 15615 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15615.

15615.  Every person served with a subpena who fails or neglects without just excuse to obey it, and every officer who refuses to obey the rules prescribed by the board or to perform the duties prescribed in the rules, forfeits to the State five hundred dollars ($500), to be recovered by action in the name of the board. Such action may be commenced and tried in any county of the State.(Added by Stats. 1951, Ch. 655.)
CA Govt Code § 15616 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15616.

15616.  The board shall report annually to the Governor, the report to be printed at state expense. The report shall show:(a) The assessed value of state-assessed and locally assessed real and personal property in each county and the assessed value of state-assessed and locally assessed property in each incorporated city or town.(b) Information concerning other taxes which it administers.(c) Such further information and suggestions as it shall deem proper.(Amended by Stats. 1982, Ch. 327, Sec. 45. Effective June 30, 1982.)
CA Govt Code § 15617 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15617.

15617.  The board may require anybody having knowledge of the business of any person who is or whose property is subject to assessment by it, or having the custody of the books, accounts, and papers of that person, to attend before it, or any of its members, and bring for inspection any books, accounts, or papers, of that person in that person’s possession and under that person’s control, and to testify under oath touching any matter relating to the organization or business of that person.(Amended by Stats. 2021, Ch. 50, Sec. 121. (AB 378) Effective January 1, 2022.)
CA Govt Code § 15618 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15618.

15618.  The board may examine, as a board, individually, or through its staff, the books, accounts, and papers of all persons required to report to it, or having knowledge of the affairs of those required so to report.(Added by Stats. 1951, Ch. 655.)
CA Govt Code § 15618.5 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15618.5.

15618.5.  Notwithstanding Section 1808.5 of the Vehicle Code, the board, as a board, individually, or through its staff, may obtain copies of fullface engraved pictures or photographs of licensees directly from the Department of Motor Vehicles for the purposes of enforcing the duties, powers, and responsibilities described in Section 15600.(Added by Stats. 2017, Ch. 252, Sec. 7. (AB 131) Effective September 16, 2017.)
CA Govt Code § 15619 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15619.

15619.  Any member or ex-member of the State Board of Equalization, or any agent employed by it, or the Controller, or ex-Controller, or any person employed by the Controller or ex-Controller, or any person who has at any time obtained knowledge from any of the foregoing officers or persons shall not divulge or make known in any manner not provided by law, any of the following items of information concerning the business affairs of companies reporting to the board:(a) Any information concerning the business affairs of any company that is gained during an examination of its books and accounts or in any other manner, and is not required by law to be reported to the State Board of Equalization.(b) Any information, other than the assessment and the amount of taxes levied, obtained by the State Board of Equalization in accordance with law from any company other than one concerning which that information is required by law to be made public.(c) Any particular item of information relating to the disposition of its earnings contained in the report of a quasi-public corporation that the corporation, by written communication specifying the items and presented at the time when it files its report, requests shall be treated as confidential.Nothing in this section shall be construed as preventing examination of these records and reports by law enforcement agencies, grand juries, boards of supervisors, or their duly authorized agents, employees or representatives conducting an investigation of an assessor’s office pursuant to Section 25303, and other duly authorized legislative or administrative bodies of the state pursuant to their authorization to examine these records.Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest, and penalties.The Governor may authorize examination of these reports by other state officers. In that event the information obtained by these persons shall not be made public. The Governor, however, may direct that any of the information referred to in this section shall be made public.Any violation of this section is a misdemeanor and punishable by a fine not to exceed one thousand dollars ($1,000), or by imprisonment not to exceed six months, or both, at the discretion of the court.(Amended by Stats. 2021, Ch. 50, Sec. 122. (AB 378) Effective January 1, 2022.)
CA Govt Code § 15620 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15620.

15620.  By order entered upon its minutes and for good cause shown, the board may extend for not exceeding 30 days the time fixed for filing any report required by it.(Added by Stats. 1951, Ch. 655.)
CA Govt Code § 15620.5 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15620.5.

15620.5.  The board, whenever it deems it necessary to ensure voluntary compliance with the due dates prescribed by law for submission of any remittance, claim for credit or refund, document, return, or other information delivered to the board through the United States mail or through a bona fide commercial delivery service, may establish a uniform policy for the acceptance of the remittance, claim for credit or refund, document, return, or other information in cases where the cancellation mark stamped upon the envelope containing the remittance, claim for credit or refund, document, return, or other information shows a date after the date specified in law. This policy shall not be construed as an extension of the prescribed time limits for remitting payments, filing claims for refund or credit, submitting documents, returns, or other information.(Added by Stats. 1999, Ch. 929, Sec. 1. Effective January 1, 2000.)
CA Govt Code § 15621 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15621.

15621.  The board may hire or lease upon the written approval of the Department of General Services any property, real or personal, for its occupancy or use in the performance of its duties.(Amended by Stats. 1965, Ch. 371.)
CA Govt Code § 15622 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15622.

15622.  The board may sell at prices fixed by the board copies of compilations of the revenue laws of the State, maps, and other documents.(Amended by Stats. 1961, Ch. 362.)
CA Govt Code § 15624 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15624.

15624.  When requested by the legislative body of any county, city, or city and county or the assessor to render advisory or other service, other than those services specified in this chapter, the board may contract, at not less than cost and subject to regulations approved by the Director of General Services, to render such services.In addition to any other service the board may render under this section, it is the intent of the Legislature that the board furnish auditor and appraisal personnel, on request, to local taxing authorities to aid in making postaudits of personal property. The board shall report to the Legislature annually on all requests received under this section and the disposition of these requests.All money received by the Board of Equalization pursuant to such contracts shall be paid into the State Treasury to the credit and in augmentation of the current appropriation of the board.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Govt Code § 15625 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 1 - General|Section 15625.

15625.  (a) The members of the State Board of Equalization and the employees thereof shall not engage in any gainful profession, trade, business or occupation whatsoever for any person, firm or corporation, or be so engaged in their own behalf, which profession, trade, business or occupation is incompatible or involves a conflict of interest with their property tax duties as members and employees of the board. Conflict of interest shall include receipt of compensation or gifts from private persons or firms for advice or other services relating to the taxation or assessment of property.(b) The violation of subdivision (a) by any member of the board shall constitute malfeasance in office.(c) The violation of subdivision (a) by any employee of the board shall be grounds for dismissal. Disciplinary proceedings for any such violation shall be taken pursuant to Article 3 (commencing with Section 19570), Chapter 8, Part 2, Division 5, Title 2, of the Government Code.(Added by Stats. 1976, Ch. 877.)
CA Govt Code § 15640 (2021)
2021 California Code|Government Code - GOV|TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA|DIVISION 3 - EXECUTIVE DEPARTMENT|PART 9 - STATE BOARD OF EQUALIZATION|CHAPTER 2 - Surveys of Local Assessment Procedures|Section 15640.

15640.  (a) The State Board of Equalization shall make surveys in each county and city and county to determine the adequacy of the procedures and practices employed by the county assessor in the valuation of property for the purposes of taxation and in the performance generally of the duties enjoined upon the county assessor.(b) The surveys shall include a review of the practices of the assessor with respect to uniformity of treatment of all classes of property to ensure that all classes are treated equitably, and that no class receives a systematic overvaluation or undervaluation as compared to other classes of property in the county or city and county.(c) The surveys may include a sampling of assessments from the local assessment rolls. Any sampling conducted pursuant to subdivision (b) of Section 15643 shall be sufficient in size and dispersion to ensure an adequate representation therein of the several classes of property throughout the county.(d) In addition, the board may periodically conduct statewide surveys limited in scope to specific topics, issues, or problems requiring immediate attention.(e) The board’s duly authorized representatives shall, for purposes of these surveys, have access to, and may make copies of, all records, public or otherwise, maintained in the office of any county assessor.(f) The board shall develop procedures to carry out its duties under this section after consultation with the California Assessors’ Association. The board shall also provide a right to each county assessor to appeal to the board appraisals made within the county assessor’s county where differences have not been resolved before completion of a field review and shall adopt procedures to implement the appeal process.(Amended by Stats. 2021, Ch. 50, Sec. 124. (AB 378) Effective January 1, 2022.)