BlackletterCalifornia law

PART 9. STATE BOARD OF EQUALIZATION

Part 9 added by Stats. 1951, Ch. 655.

§§ 15600–15653 · 43 sections

  1. CHAPTER 1. General §§ 15600–15626 · 32 sections
    • § 15600 (a) There is in state government the State Board of Equalization. (b) The board shall continue to only have the following duties, powers, and responsibilities:…
    • § 15601 For purposes of this part, the term “secretary” means “executive director.”
    • § 15602 If a person who is chosen as a member of the State Board of Equalization is not an inhabitant of the district for which he is chosen, or if a member of that…
    • § 15603 The annual salary of each member of the State Board of Equalization representing one of the equalization districts of the state is provided for by Chapter 6…
    • § 15604 The board may appoint its secretary and prescribe and enforce his duties. The secretary shall hold office during the pleasure of the board and shall receive…
    • § 15605 The secretary shall keep an accurate record of the proceedings of the board in a book specially provided for such purpose. When required by the board or the…
    • § 15606 The State Board of Equalization shall do all of the following: (a) Prescribe rules for its own government and for the transaction of its business. (b) Keep a…
    • § 15606.1 The duties, rules, regulations, and instructions as specified in Section 15606 shall include provisions for mobilehomes and floating homes which are subject to…
    • § 15606.5 Notwithstanding any other provision of law, any regulation to be prescribed by the board shall become operative only if the board itself approves adoption of…
    • § 15606.7 Training of assessors and their staffs under Sections 15606 and 15608 shall be provided by the board on a nonreimbursable basis.
    • § 15607 The board shall summon assessors to meet with it or its duly authorized representatives at least once annually, at places within the state it designates, to…
    • § 15608 The board shall instruct, advise, and direct assessors as to their duties under the laws. It may obtain the opinion of the Attorney General upon any questions…
    • § 15609 The board shall hold regular meetings each month at times and places within the state as the chairperson directs. At least one regular meeting shall be held in…
    • § 15609.5 (a) Notwithstanding Section 11425.10 and except as specified in subdivision (b), Chapter 4.5 (commencing with Section 11400) and Chapter 5 (commencing with…
    • § 15610 The board may confer, in this State or elsewhere, either as a board, individually, or through its staff, with officers or employees of this State, its…
    • § 15611 Whenever the board deems it necessary, it may visit as a board or by its individual members, or may send its secretary or duly appointed representative to, the…
    • § 15612 The board may inspect, either as a board, individually, or by its duly appointed representative, the work of any local officers whose duties relate to the…
    • § 15613 The board may issue subpenas for the attendance of witnesses or the production of books, records, accounts, and papers before it, its secretary, any of its…
    • § 15614 Any person duly subpoenaed who refuses or neglects to attend as a witness, or to produce any books, records, accounts, or papers in that person’s possession,…
    • § 15615 Every person served with a subpena who fails or neglects without just excuse to obey it, and every officer who refuses to obey the rules prescribed by the…
    • § 15616 The board shall report annually to the Governor, the report to be printed at state expense. The report shall show: (a) The assessed value of state-assessed and…
    • § 15617 The board may require anybody having knowledge of the business of any person who is or whose property is subject to assessment by it, or having the custody of…
    • § 15618 The board may examine, as a board, individually, or through its staff, the books, accounts, and papers of all persons required to report to it, or having…
    • § 15618.5 Notwithstanding Section 1808.5 of the Vehicle Code, the board, as a board, individually, or through its staff, may obtain copies of fullface engraved pictures…
    • § 15619 Any member or ex-member of the State Board of Equalization, or any agent employed by it, or the Controller, or ex-Controller, or any person employed by the…
    • § 15620 By order entered upon its minutes and for good cause shown, the board may extend for not exceeding 30 days the time fixed for filing any report required by it.
    • § 15620.5 The board, whenever it deems it necessary to ensure voluntary compliance with the due dates prescribed by law for submission of any remittance, claim for…
    • § 15621 The board may hire or lease upon the written approval of the Department of General Services any property, real or personal, for its occupancy or use in the…
    • § 15622 The board may sell at prices fixed by the board copies of compilations of the revenue laws of the State, maps, and other documents.
    • § 15624 When requested by the legislative body of any county, city, or city and county or the assessor to render advisory or other service, other than those services…
    • § 15625 (a) The members of the State Board of Equalization and the employees thereof shall not engage in any gainful profession, trade, business or occupation…
    • § 15626 (a) This section shall be known, and may be cited, as the Quentin L. Kopp Conflict of Interest Act of 1990. (b) Prior to rendering any decision in any…
  2. CHAPTER 2. Surveys of Local Assessment Procedures §§ 15640–15646 · 7 sections
    • § 15640 (a) The State Board of Equalization shall make surveys in each county and city and county to determine the adequacy of the procedures and practices employed by…
    • § 15641 In order to verify the information furnished to the assessor of the county, the board may audit the original books of account, wherever located, of any person…
    • § 15642 The board shall send members of its staff to the several counties and cities and counties of the state for the purpose of conducting that research it deems…
    • § 15643 (a) The board shall proceed with the surveys of the assessment procedures and practices in the several counties and cities and counties as rapidly as feasible,…
    • § 15644 The surveys shall incorporate reviews of existing assessment procedures and practices as well as recommendations for their improvement in conformity with the…
    • § 15645 (a) Upon completion of a survey of the procedures and practices of a county assessor, the board shall prepare a written survey report setting forth its…
    • § 15646 Copies of final survey reports, with any addendums, shall be filed with the Governor, Attorney General, and with the assessors, the boards of supervisors, the…
  3. CHAPTER 3. Access to Public Records §§ 15650–15653 · 4 sections
    • § 15650 For purposes of this chapter, “public record” means any public record as defined in Section 7920.530.
    • § 15651 (a) In light of State Board of Equalization v. Superior Court, 10 Cal.App.4th 1177, in which the Court of Appeal affirmed an order of the superior court that…
    • § 15652 Pursuant to Article 1 (commencing with Section 7922.630) of Chapter 2 of Part 3 of Division 10 of Title 1, the State Board of Equalization shall adopt…
    • § 15653 Notwithstanding Section 7550.5, the State Board of Equalization shall study and report to the Legislature, on or before January 1, 2000, on the feasibility and…