reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1622.6.

1622.6. (a) (1) An application for equalization filed pursuant to Section 1603 by a person described in Section 1612.7, or an application in which a person described in Section 1612.7 represents his or her spouse, parent, or child, shall be heard before an assessment appeals board panel consisting of three special alternate assessment appeals board members appointed by order of the presiding judge of the superior court in the county in which the application is filed.
(2) A special alternate assessment appeals board member may hear only the application for equalization set forth in the superior court order appointing the member.
(3) A person shall be eligible for appointment as a special alternate assessment appeals board member if he or she meets the criteria and files the documentation described in subdivisions (a) and (b) of Section 1624, subject to the prohibitions described in Sections 1624.1 and 1624.2.
(b) (1) Notwithstanding subdivision (a), at the discretion of the clerk of the board, the applications may be heard before a special alternate board formed pursuant to this subdivision consisting of three special alternate assessment appeals board members who are qualified and in good standing in another county in California.
(2) The special alternate board may hear only the application for equalization set forth in the transmittal document prepared by the clerk of the board of the county in which the application is filed.
(3) Each appeals board member on the special alternate board shall be in good standing in his or her county. A board member is in good standing if he or she is actively serving as an assessment appeals board member in his or her county.
(Amended by Stats. 2009, Ch. 477, Sec. 5. (AB 824) Effective January 1, 2010.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1623.

1623. (a) The term of office of members selected to serve on assessment appeals boards shall be three years beginning on the first Monday in September except that upon the original selection of members to serve on an assessment appeals board, the member first selected shall serve for a term of three years beginning on the first Monday in September following the date of the creation of the board, the second member selected shall serve for a term of two years beginning on such date, and the third member selected shall serve for a term of one year beginning on such date.
(b) In the event of a vacancy on a board, the person selected to fill the vacancy shall serve for the remainder of the unexpired term.
(c) Not less than 60 days prior to the expiration of the term of office of any member of an assessment appeals board and upon the occurrence of a vacancy on any such board, each member of the board of supervisors shall nominate one person for each office or vacancy to be filled. The presiding judge of the superior court shall select by lot one person from among those nominated to serve for the succeeding term on such board or to fill the vacancy as the case may be.
(d) Upon expiration of the term of office of any member of an assessment appeals board, the member whose term has expired shall continue to serve until such time as a new member takes office.
(e) A member whose term has expired may continue to serve for up to 60 days after the expiration of such term with respect to matters on which the assessment appeals board had commenced hearing prior to the expiration of the member’s term.
(Amended by Stats. 1978, Ch. 636.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1623.1.

1623.1. As an alternative to the nomination and selection procedure provided in Section 1623, the board of supervisors may, by ordinance, provide that it shall appoint the members and alternates of the assessment appeals board, upon the expiration of any term of office or the occurrence of a vacancy on such board. Any person so appointed shall meet the eligibility requirements of Section 1624 or 1624.05, whichever is applicable.
(Amended by Stats. 2004, Ch. 407, Sec. 1. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1624.

1624. (a) A person is not eligible for nomination for membership on an assessment appeals board unless he or she meets one of the following criteria:
(1) Has a minimum of five years professional experience in this state as a certified public accountant or public accountant, a licensed real estate broker, an attorney, a property appraiser accredited by a nationally recognized professional organization, or a property appraiser certified by the Office of Real Estate Appraisers, or a property appraiser certified by the State Board of Equalization.
(2) Is a person who the nominating member of the board of supervisors has reason to believe is possessed of competent knowledge of property appraisal and taxation.
(b) Documentation of qualifying experience of appeals board members shall be filed with the clerk of the board.
(c) This section shall apply only to an assessment appeals board in a county with a population of less than 200,000.
(d) County population estimates conducted by the Department of Finance pursuant to Section 13073.5 of the Government Code shall be used in determining the population of a county for purposes of this section.
(Amended by Stats. 2004, Ch. 407, Sec. 2. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1624.01.

1624.01. (a) On and after January 1, 2001, any person newly selected for membership on, or newly appointed to be a member of, an assessment appeals board shall complete the training described in subdivision (a) of Section 1624.02 prior to the commencement of his or her term on the board or as soon as reasonably possible within one year thereafter.
(b) A member of an assessment appeals board who does not complete the training required by this section in the time permitted shall complete that training within 60 days of the date of the notice by the clerk advising the member that his or her failure to complete the training constitutes resignation by operation of law. If the member fails to comply within 60 days of the notice by the clerk, the member shall be deemed to have resigned his or her position on the board. Notwithstanding the provisions of this section, a board member may continue to retain his or her position on the board in order to complete all appeal hearings to which the member is assigned and which commenced prior to the date of resignation pursuant to this subdivision.
(Amended by Stats. 1999, Ch. 942, Sec. 2. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1624.02.

1624.02. (a) Every person newly selected for membership on or newly appointed to be a member of, an assessment appeals board shall successfully complete a course of training conducted by either the State Board of Equalization or by the county at county option. Training shall include, but not be limited to, an overview of the assessment process, elements in the conduct of assessment appeal hearings, and important developments in case and statutory law and administrative rules. The curriculum for the course of training provided by the State Board of Equalization shall be developed in consultation with county boards of supervisors, administrators of assessment appeals boards, assessors, and local property taxpayer representatives. The curriculum for the course of training provided by counties shall be developed in consultation with the State Board of Equalization, assessors, and local property taxpayer representatives and subject to final approval by the State Board of Equalization. Training by the State Board of Equalization shall be conducted regionally. For purposes of this section, the term “successfully complete” shall include full-time attendance at the course of training and a person’s receiving a certificate of completion given by the entity conducting the training at the conclusion of the course of training.
(b) There shall be no charge to counties for training conducted by the State Board of Equalization pursuant to this section.
(Amended by Stats. 1999, Ch. 942, Sec. 3. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1624.05.

1624.05. (a) A person shall not be eligible for nomination for membership on an assessment appeals board unless they have a minimum of five years’ professional experience in this state as one of the following: certified public accountant or public accountant, licensed real estate broker, attorney, property appraiser accredited by a nationally recognized professional organization, property appraiser certified by the Bureau of Real Estate Appraisers, or property appraiser certified by the State Board of Equalization.
(b) Notwithstanding subdivision (a), a person shall be eligible for nomination for membership on an assessment appeals board if, at the time of the nomination, they are a current member of an assessment appeals board.
(c) Notwithstanding subdivision (a), a person shall also be eligible for nomination for membership on an assessment appeals board for the County of Los Angeles if the person has a minimum of five years’ professional experience in this state in a real estate field, including, but not limited to, business accounting and taxation, land use and urban planning, real estate development or investment analysis, and real estate banking or financing.
(d) Documentation of qualifying experience of appeals board members shall be filed with the clerk of the board.
(e) This section shall apply only to an assessment appeals board in a county with a population of 200,000 or more.
(f) County population estimates conducted by the Department of Finance pursuant to Section 13073.5 of the Government Code shall be used in determining the population of a county for purposes of this section.
(Amended by Stats. 2021, Ch. 418, Sec. 1. (AB 1203) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1624.1.

1624.1. (a) A person shall not be qualified to be a member of an assessment appeals board if the person has, within the three years immediately preceding their appointment to that board, been an employee of an assessor’s office.
(b) (1) Notwithstanding subdivision (a), the board of supervisors for the County of Los Angeles may reduce, by resolution, the restriction described in subdivision (a) to no less than one year.
(2) This subdivision shall remain operative only until January 1, 2028, and is inoperative as of that date.
(Amended by Stats. 2021, Ch. 418, Sec. 2. (AB 1203) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1624.2.

1624.2. No member of an assessment appeals board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in either the subject matter of or a party to the proceeding of such nature that it could reasonably be expected to influence the impartiality of his judgment in the proceeding. Violation of this section shall be cause for removal under Section 1625 of this code.
(Added by Stats. 1967, Ch. 352.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1624.4.

1624.4. (a) The party affected by an equalization proceeding or his or her agent, or the assessor, may make and file with the clerk of the assessment appeals board in which the proceeding is pending a written statement objecting to the hearing of a matter before a member of the board, and setting forth the facts constituting the ground of the disqualification of the member. Copies of the written statement shall be served by the presenting party on each party in the proceeding and on the board member alleged in the statement to be disqualified.
(b) Within 10 days after the filing of the statement, or within 10 days after the service of the statement as provided in subdivision (a), whichever is later, the board member alleged therein to be disqualified may file with the clerk his or her consent in writing that the action or proceeding be tried before another member, or may file with the clerk his or her written answer admitting or denying any or all of the allegations contained in the statement and setting forth any additional fact or facts material or relevant to the question of his or her disqualification. The clerk shall transmit a copy of the member’s consent or answer to each party who shall have appeared in the proceeding. Every statement and every answer shall be verified by oath in the manner prescribed by Section 446 of the Code of Civil Procedure for the verification of pleadings. The statement of a party objecting to the member on the ground of the member’s disqualification, shall be presented at the earliest practicable opportunity, after discovery of the facts constituting the ground of the member’s disqualification, and in any event before the commencement of the hearing of any issue of fact in the proceeding before the member.
(c) No member of the board, who shall deny his or her own disqualification, shall hear or pass upon the question of the disqualification. The question of the member’s disqualification shall be heard and determined by some other member agreed upon by the parties who have appeared in the proceeding, or, in the event of their failing to agree, by a member assigned to act by the clerk. Within five days after the expiration of the time allowed by this section for the member to answer, the clerk shall assign a member, not disqualified, to hear and determine the matter of the disqualification.
(Amended by Stats. 1996, Ch. 1087, Sec. 23. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1625.

1625. Any member of an assessment appeals board may be removed for cause by the board of supervisors.
(Amended by Stats. 1974, Ch. 180.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1626.

1626. The board of supervisors of any county which has created one or more assessment appeals boards may discontinue all of said boards effective on the first Monday in September, subject to any such board continuing to function until matters pending before it have been disposed of. If all of such boards have been discontinued, no new board or boards may be created to function prior to the next succeeding first Monday in September. Notwithstanding the foregoing, the board of supervisors of any such county may increase, or may decrease to not less than one, the number of such boards, effective from and after the next succeeding first Monday in September, provided that any board so discontinued shall continue to function until matters pending before it have been disposed of.
(Amended by Stats. 1978, Ch. 636.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1626.1.

1626.1. Notwithstanding Section 1623, the board of supervisors of any county which has one or more assessment appeals boards in existence pursuant to this article may by ordinance increase the number of such boards effective from and after the first Monday in October and such boards shall remain in existence until discontinued under the provisions of Section 1626, but in no event shall the term of office of any member of the board exceed three years. Each term of office shall expire in a different calendar year.
(Added by Stats. 1975, Ch. 733.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1628.

1628. The clerk of the board of supervisors shall be clerk of the assessment appeals boards and keep a record of their proceedings. He shall perform the same duties in connection with their proceedings as he is required by law to perform in connection with the proceedings of the county board of equalization.
(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1 - Equalization by County Board of Equalization › ARTICLE 1.5 - Equalization by Assessment Appeals Board › Section 1630.

1630. (a) Any real property owner the use of whose land is subject to an enforceable restriction placed upon it by a local agency may apply to the governing body of the local agency for a written statement declaring the present intention of the governing body to refrain from removing or modifying any such restriction in the predictable future.
(b) The written statement of intention may be granted or denied by the governing body at its discretion. A reasonable fee not to exceed ten dollars ($10) may be charged for each such statement.
(c) The written statement may be presented to the county board of equalization as evidence that a restriction on the use of the taxpayer’s land exists and that such restriction should be considered in assessing the value of the land.
(d) The written statement shall constitute a rebuttable presumption that the governing body does not intend to remove or modify the restriction in the predictable future.
(Added by Stats. 1966, 1st Ex. Sess., Ch. 147.)
2023 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 1636.

1636. The county board of supervisors may appoint one or more assessment hearing officers or contract with the Office of Administrative Hearings for the services of an administrative law judge pursuant to Chapter 14 (commencing with Section 27720) of Part 3 of Division 2 of Title 3 of the Government Code to conduct hearings on any assessment protests filed under Article 1 (commencing with Section 1601) of this chapter and to make recommendations to the county board of equalization or assessment appeals board concerning the protests. Only persons meeting the qualifications prescribed by Section 1624 may be appointed as an assessment hearing officer.
(Amended by Stats. 1995, Ch. 938, Sec. 86. Effective January 1, 1996. Operative July 1, 1997, by Sec. 98 of Ch. 938.)
2023 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 1637.

1637. (a) Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of Article 1 (commencing with Section 1601) governing equalization proceedings by a county board of equalization or an assessment appeals board. The assessment hearing officer may conduct hearings on applications where all of the following apply:
(1) The applicant is the assessee and has filed an application under Section 1603.
(2) For counties in which the board of supervisors has not adopted the provisions of Section 1641.1, the total assessed value of the property under consideration, as shown on the current assessment roll, does not exceed five hundred thousand dollars ($500,000); or the property under consideration is a single-family dwelling, condominium or cooperative, or a multiple-family dwelling of four units or less regardless of value.
(3) The applicant has requested that the hearing be held before an assessment hearing officer.
(b) In addition to subdivision (a), the board of supervisors may, by resolution, require the assent of the assessor to hearings before an assessment hearing officer in all cases in which the total assessed value on the current roll of the property under consideration exceeds a sum set by the resolution. However, that requirement shall not apply in cases involving owner-occupied residential property.
(Amended by Stats. 1995, Ch. 164, Sec. 3. Effective July 24, 1995.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards › ARTICLE 3 - Establishment and Procedure › Section 1752.

1752. (a) The boards of supervisors of two or more counties may establish a multijurisdictional assessment appeals board pursuant to this chapter to equalize the valuation of taxable property within each participating county.
(b) A board of supervisors of a participating county, or any assessment appeals board created by a board of supervisors of a participating county, shall not constitute the county board of equalization during the period in which a multijurisdictional assessment appeals board exists pursuant to this chapter.
(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards › ARTICLE 3 - Establishment and Procedure › Section 1752.1.

1752.1. A multijurisdictional assessment appeals board shall be established by enactment of an ordinance, which shall be operative for not less than four years, by each participating county.
(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards › ARTICLE 3 - Establishment and Procedure › Section 1752.2.

1752.2. The participating counties may adopt a set of rules of notice and procedures for the multijurisdictional assessment appeals board, as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions.
(Amended by Stats. 2021, Ch. 433, Sec. 6. (SB 825) Effective January 1, 2022. Repealed on January 1, 2028, pursuant to Section 1756.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 3 - EQUALIZATION › CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards › ARTICLE 3 - Establishment and Procedure › Section 1752.3.

1752.3. Unless otherwise specified in this chapter, the multijurisdictional assessment appeals board shall operate in accordance with Article 1 (commencing with Section 1601), Article 1.5 (commencing with Section 1620), Article 1.7 (commencing with Section 1636), and Article 1.9 (commencing with Section 1642) of Chapter 1, as those provisions relate to the functions of 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.)