{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1640","citation":"Rev. & Tax. Code, § 1640","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 1.7. Assessment Hearing Officers [1636. - 1641.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1/article-1.7"}],"history":"Amended by Stats. 1994, Ch. 705, Sec. 14.   Effective January 1, 1995.","effective":"1995-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessment-hearing-officers-1640","source":"California Legislative Information bulk export (pubinfo)"}