{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1641","citation":"Rev. & Tax. Code, § 1641","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1641.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1/article-1.7"}],"history":"Repealed and added by Stats. 1980, Ch. 1081, Sec. 15.   Effective September 26, 1980.","effective":"1980-09-26","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessment-hearing-officers-1641","source":"California Legislative Information bulk export (pubinfo)"}