{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5907","citation":"Rev. & Tax. Code, § 5907","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 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-14"}],"history":"Added by Stats. 1993, Ch. 387, Sec. 10.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>No state or local officer or employees responsible for the appraisal or assessment of property shall be evaluated based solely upon the dollar value of assessments enrolled or property taxes collected. However, nothing in this section shall be construed to prevent an official or employee from being evaluated based upon the propriety and application of the methodology used in arriving at a value determination.</p>","text":"No state or local officer or employees responsible for the appraisal or assessment of property shall be evaluated based solely upon the dollar value of assessments enrolled or property taxes collected. However, nothing in this section shall be construed to prevent an official or employee from being evaluated based upon the propriety and application of the methodology used in arriving at a value determination.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/property-taxpayers-bill-of-rights-5907","source":"California Legislative Information bulk export (pubinfo)"}