reglab/statecodes huggingface dataset:
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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 15641.

15641. In order to verify the information furnished to the assessor of the county, the board may audit the original books of account, wherever located, of any person owning, claiming, possessing, or controlling property included in a survey conducted pursuant to this chapter if the property is of a type for which accounting records are useful sources of appraisal data.
No appraisal data relating to individual properties obtained for the purposes of any survey under this chapter shall be made public, and no state or local officer or employee thereof gaining knowledge thereof in any action taken under this chapter shall make any disclosure with respect thereto except as that may be required for the purposes of this chapter. Except as specifically provided herein, any appraisal data may be disclosed by the board to any assessor, or by the board or the assessor to the assessee of the property to which the data relate.
The board shall permit an assessee of property to inspect, at the appropriate office of the board, any information and records relating to an appraisal of the assessee’s property, including “market data” as defined in Section 408 of the Revenue and Taxation Code. However, no information or records, other than “market data,” which relate to the property or business affairs of a person other than the assessee shall be disclosed.
Nothing in this section shall be construed as preventing examination of that data 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 that data.
(Amended by Stats. 2021, Ch. 50, Sec. 125. (AB 378) Effective January 1, 2022.)
2023 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 15642.

15642. The board shall send members of its staff to the several counties and cities and counties of the state for the purpose of conducting that research it deems essential for the completion of a survey report pursuant to Section 15640 with respect to each county and city and county. The survey report shall show the volume of assessing work to be done as measured by the various types of property to be assessed and the number of individual assessments to be made, the responsibilities devolving upon the county assessor, and the extent to which assessment practices are consistent with or differ from state law and regulations. The report may show the county assessor’s requirements for maps, records, and other equipment and supplies essential to the adequate performance of the county assessor’s duties, the number and classification of personnel needed by the county assessor for the adequate conduct of the county assessor’s office, and the fiscal outlay required to secure for that office sufficient funds to ensure the proper performance of its duties.
(Amended by Stats. 2021, Ch. 50, Sec. 126. (AB 378) Effective January 1, 2022.)
2023 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 15643.

15643. (a) The board shall proceed with the surveys of the assessment procedures and practices in the several counties and cities and counties as rapidly as feasible, and shall repeat or supplement each survey at least once in five years.
(b) The surveys of the 10 largest counties and cities and counties shall include a sampling of assessments on the local assessment rolls as described in Section 15640. In addition, the board shall each year, in accordance with procedures established by the board by regulation, select at random at least three of the remaining counties or cities and counties, and conduct a sample of assessments on the local assessment roll in those counties. If the board finds that a county or city and county has “significant assessment problems,” as provided in Section 75.60 of the Revenue and Taxation Code, a sample of assessments will be conducted in that county or city and county in lieu of a county or city and county selected at random. The 10 largest counties and cities and counties shall be determined based upon the total value of locally assessed property located in the counties and cities and counties on the lien date that falls within the calendar year of 2021 and every fifth calendar year thereafter.
(c) The statewide surveys which are limited in scope to specific topics, issues, or problems may be conducted whenever the board determines that a need exists to conduct a survey.
(d) When requested by the legislative body or the assessor of any county or city and county to perform a survey not otherwise scheduled, the board may enter into a contract with the requesting local agency to conduct that survey. The contract may provide for a board sampling of assessments on the local roll. The amount of the contracts shall not be less than the cost to the board, and shall be subject to regulations approved by the Director of General Services.
(e) This section shall become operative on January 1, 2026.
(Amended (as added by Stats. 2015, Ch. 404, Sec. 2) by Stats. 2020, Ch. 371, Sec. 11. (SB 1473) Effective January 1, 2021. Section operative January 1, 2026, by its own provisions.)
2023 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 15644.

15644. The surveys shall incorporate reviews of existing assessment procedures and practices as well as recommendations for their improvement in conformity with the information developed in the surveys as to what is required to afford the most efficient assessment of property for tax purposes in the counties or cities and counties concerned.
(Amended by Stats. 1996, Ch. 1087, Sec. 6. Effective January 1, 1997.)
2023 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 15645.

15645. (a) Upon completion of a survey of the procedures and practices of a county assessor, the board shall prepare a written survey report setting forth its findings and recommendations and transmit a copy to the assessor. In addition the board may file with the assessor a confidential report containing matters relating to personnel. Before preparing its written survey report, the board shall do both of the following:
(1) Meet with the assessor to discuss and confer on those matters which may be included in the written survey report.
(2) Notify the former assessor if the survey reviews the former assessor’s procedures and practices, and meet with the former assessor, upon the former assessor’s request, to discuss and confer on those matters that may be included in the survey report.
(b) Within 30 days after receiving a copy of the survey report, the assessor may file with the board a written response to the findings and recommendations in the survey report.
The board may, for good cause, extend the period for filing the response.
(c) (1) The survey report, together with the assessor’s response, if any, and the board’s comments, if any, shall constitute the final survey report. An addendum to the final survey report shall be published to include a former assessor’s written response to the findings and recommendations in the survey report that reviewed the former assessor’s procedures and practices, if any, and the board’s comments, if any. The final survey report shall be issued by the board within 12 months after the date the board began the survey.
(2) Within a year after receiving a copy of the final survey report, and annually thereafter, no later than the date on which the initial report was issued by the board and until all issues are resolved, the assessor shall file with the board of supervisors a report, indicating the manner in which the assessor has implemented or intends to implement, or the reasons for not implementing, the recommendations of the survey report, with copies of that response being sent to the Governor, the Attorney General, the State Board of Equalization, the Senate and Assembly, and to the grand juries and assessment appeals boards of the counties to which they relate.
(Amended by Stats. 2020, Ch. 371, Sec. 12. (SB 1473) Effective January 1, 2021.)
2023 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 15646.

15646. Copies of final survey reports, with any addendums, shall be filed with the Governor, Attorney General, and with the assessors, the boards of supervisors, the grand juries and assessment appeals boards of the counties to which they relate, and to other assessors of the counties unless one of these assessors notifies the State Board of Equalization to the contrary and, on the opening day of each regular session, with the Senate and Assembly.
(Amended by Stats. 2020, Ch. 371, Sec. 13. (SB 1473) Effective January 1, 2021.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9 - STATE BOARD OF EQUALIZATION › CHAPTER 3 - Access to Public Records › Section 15650.

15650. For purposes of this chapter, “public record” means any public record as defined in Section 7920.530.
(Amended by Stats. 2021, Ch. 615, Sec. 182. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9 - STATE BOARD OF EQUALIZATION › CHAPTER 3 - Access to Public Records › Section 15651.

15651. (a) In light of State Board of Equalization v. Superior Court, 10 Cal.App.4th 1177, in which the Court of Appeal affirmed an order of the superior court that the State Board of Equalization disclose its working law, it is the intent of the Legislature, in enacting this chapter, to establish procedures and mechanisms that facilitate maximum accessibility to the public records maintained by the board.
(b) The Legislature finds and declares that greater disclosure and better understanding of tax laws and regulations will encourage increased tax compliance.
(Added by Stats. 1998, Ch. 1049, Sec. 2. Effective January 1, 1999.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9 - STATE BOARD OF EQUALIZATION › CHAPTER 3 - Access to Public Records › Section 15652.

15652. Pursuant to Article 1 (commencing with Section 7922.630) of Chapter 2 of Part 3 of Division 10 of Title 1, the State Board of Equalization shall adopt regulations to establish procedures and guidelines to access public records. These regulations shall facilitate maximum public accessibility to the board’s public records. These regulations shall specifically identify and describe the types of public records pertaining to the tax and the fee programs maintained by the board.
(Amended by Stats. 2021, Ch. 615, Sec. 183. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9 - STATE BOARD OF EQUALIZATION › CHAPTER 3 - Access to Public Records › Section 15653.

15653. Notwithstanding Section 7550.5, the State Board of Equalization shall study and report to the Legislature, on or before January 1, 2000, on the feasibility and cost of creating and maintaining a subject matter index of public records pertaining to the tax and fee program administered by the board.
(Added by Stats. 1998, Ch. 1049, Sec. 2. Effective January 1, 1999.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9.5 - Office of Tax Appeals › Section 15670.

15670. (a) There shall be established in state government the Office of Tax Appeals.
(b) (1) The office is under the control of a director. The Governor shall appoint the director, chief deputy director, and chief counsel of the office. The appointment of the director is subject to confirmation by the Senate.
(2) The director shall administer and direct the day-to-day operations of the office, including, but not limited to, ensuring that each hearing office is sufficiently staffed and that appeals hearings are heard and resolved in a timely and efficient manner. The director shall not direct, oversee, supervise, or be otherwise involved in the decisionmaking process of the tax appeals panels.
(c) Within the office, there shall be tax appeals panels. Each tax appeals panel shall consist of three members designated by the director of the office. Each member shall be a person who satisfies all of the following criteria:
(1) The person agrees to adhere to the ethics standards adopted by the office pursuant to subdivision (d).
(2) The person has knowledge and experience with regard to the administration and operation of the tax and fee laws of the United States and California.
(3) Either of the following is true:
(A) The person maintained an active membership in the State Bar of California for at least five years immediately preceding designation to a tax appeals panel and meets the qualifications for a state employee classification as an administrative law judge.
(B) The person is employed under either of the following state employee classifications:
(i) The Business Taxes Specialist, California Department of Tax and Fee Administration series.
(ii) The Program Specialist, Franchise Tax Board series.
(d) The office shall adopt by rule, pursuant to Section 15679, ethics standards, including rules governing conflicts of interest and ex parte communication. The office shall, to the extent applicable, model the rules upon the Code of Judicial Ethics adopted by the Supreme Court pursuant to subdivision (m) of Section 18 of Article VI of the California Constitution.
(e) The hiring of members for tax appeals panels shall be conducted by the office in compliance with state civil service requirements.
(f) It is the intent of the Legislature that the changes made to this section by the act adding this subdivision authorizing the office to hire specified tax specialists to serve as members of tax appeals panels shall be implemented by the office in a manner that will not directly cause a reduction in the number of administrative law judges currently employed by the office.
(Amended by Stats. 2022, Ch. 48, Sec. 43. (SB 189) Effective June 30, 2022.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9.5 - Office of Tax Appeals › Section 15671.

15671. For purposes of this part, the following terms shall have the following meanings:
(a) “Appeal” means any of the following:
(1) A petition, including, but not limited to, a petition for redetermination, petition for reassessment, petition for reconsideration of successor liability, or petition for rehearing.
(2) Administrative protest with respect to a tax or fee administered by the California Department of Tax and Fee Administration.
(3) Claim, including a claim for refund with respect to a tax or fee administered by the California Department of Tax and Fee Administration.
(4) Appeal from an action of the Franchise Tax Board filed under Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code or Chapter 1 (commencing with Section 20501) and Chapter 4 (commencing with Section 20641) of Part 10.5 of Division 2 of the Revenue and Taxation Code.
(5) Application, including, but not limited to, an application for administrative hearing.
(6) Any other item that may be scheduled for a hearing, including, but not limited to, requests for relief of taxes, fees, interest, or penalties.
(b) “Office” means the Office of Tax Appeals.
(Amended by Stats. 2017, Ch. 252, Sec. 9. (AB 131) Effective September 16, 2017.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9.5 - Office of Tax Appeals › Section 15672.

15672. (a) Except as provided in subdivision (b) of Section 15600, the office is the successor to, and is vested with, all of the duties, powers, and responsibilities of the State Board of Equalization necessary or appropriate to conduct appeals hearings.
(b) The tax appeals panels and the appeals hearings conducted by the tax appeals panels under this part shall not be construed to be, or to be conducted by, a tax court.
(Amended by Stats. 2017, Ch. 252, Sec. 10. (AB 131) Effective September 16, 2017.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9.5 - Office of Tax Appeals › Section 15673.

15673. The office’s headquarters shall be in Sacramento. A hearing office shall be located in Sacramento, Fresno, and Los Angeles.
(Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15680.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9.5 - Office of Tax Appeals › Section 15674.

15674. (a) The tax appeals panels shall do all of the following:
(1) On or after January 1, 2018, conduct all appeals hearings for those duties, powers, and responsibilities transferred to the office pursuant to Section 15672.
(2) Issue a written opinion for each appeal decided.
(3) Except as otherwise provided in this part, conduct all appeals hearings and proceedings under the Administrative Procedure Act.
(b) On or after January 1, 2018, the State Board of Equalization shall not conduct appeals or take any other action with respect to an appeal, except as provided in subdivision (b) of Section 15600 and consistent with subdivision (d) of Section 15600.
(Amended by Stats. 2017, Ch. 252, Sec. 11. (AB 131) Effective September 16, 2017.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9.5 - Office of Tax Appeals › Section 15675.

15675. The office shall publish a written opinion for each appeal decided by each tax appeals panel. The written opinion shall be published within 100 days after the date upon which a tax appeals panel’s decision becomes final.
(Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15680.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9.5 - Office of Tax Appeals › Section 15676.

15676. A person may be represented on an appeal by any authorized person or persons, at least 18 years of age, of the person’s choosing, including, but not limited to, an attorney, appraiser, certified public accountant, public accountant, bookkeeper, employee, business associate, or any other person.
(Amended by Stats. 2017, Ch. 252, Sec. 12. (AB 131) Effective September 16, 2017.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9.5 - Office of Tax Appeals › Section 15676.2.

15676.2. (a) Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one member if either of the following is true:
(1) If the appeal arises from a tax, fee, or penalty imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute, including penalties and fees, is less than five thousand dollars ($5,000).
(2) If the appeal arises from a tax, fee, or penalty administered by the California Department of Tax and Fee Administration, and both of the following are satisfied:
(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).
(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).
(b) The decision of one member made pursuant to the process established by this section shall not have precedential effect.
(c) As used in this section, “member” means a person qualified to serve on a tax appeals panel pursuant to Section 15670.
(d) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.
(Amended by Stats. 2022, Ch. 48, Sec. 44. (SB 189) Effective June 30, 2022. Repealed as of January 1, 2030, by its own provisions.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9.5 - Office of Tax Appeals › Section 15677.

15677. If a person that sought relief from a tax appeals panel disagrees with its decision, the person may bring an action in superior court in accordance with the law imposing the tax or fee for a trial de novo.
(Amended by Stats. 2017, Ch. 252, Sec. 14. (AB 131) Effective September 16, 2017.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 9.5 - Office of Tax Appeals › Section 15678.

15678. (a) A member of the State Board of Equalization shall not represent a person before a tax appeals panel before one year after the expiration of the member’s term on the board or one year after separation from the board.
(b) The staff of a member of the State Board of Equalization shall not represent a person before a tax appeals panel before one year after separation from employment with that member.
(Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15680.)