{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1611","citation":"Rev. & Tax. Code, § 1611","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 3. EQUALIZATION [1601. - 2125.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3"},{"name":"CHAPTER 1. Equalization by County Board of Equalization [1601. - 1721.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1"},{"name":"ARTICLE 1. Generally [1601. - 1616.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1/article-1"}],"history":"Amended by Stats. 2009, Ch. 88, Sec. 76.   (AB 176)   Effective January 1, 2010.","effective":"2010-01-01","html":"<p>The county board shall make a record of the hearing and, upon request, shall furnish the party with an audio recording or a transcript thereof at his or her expense. Request for an audio recording or a transcript may be made at any time, but not later than 60 days following the final determination by the county board.</p>","text":"The county board shall make a record of the hearing and, upon request, shall furnish the party with an audio recording or a transcript thereof at his or her expense. Request for an audio recording or a transcript may be made at any time, but not later than 60 days following the final determination by the county board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-1611","source":"California Legislative Information bulk export (pubinfo)"}