{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1641.2","citation":"Rev. & Tax. Code, § 1641.2","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":"Added by Stats. 1995, Ch. 958, Sec. 1.   Effective October 16, 1995.","effective":"1995-10-16","html":"<p>Notwithstanding the provisions of Section <a href=\"/rtc/1604\">1604</a>, if within 90 days of the expiration of the two-year period specified in Section <a href=\"/rtc/1604\">1604</a> 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 <a href=\"/rtc/1624.4\">1624.4</a> or makes application for a hearing officer’s recommendation to be heard before the county board pursuant to Section <a href=\"/rtc/1641.1\">1641.1</a>, the two-year period shall be extended by 90 days.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessment-hearing-officers-1641-2","source":"California Legislative Information bulk export (pubinfo)"}