PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS

Part 14 added by Stats. 1993, Ch. 387, Sec. 10.

§§ 5900–5911 · 12 sections

• § 5900 This part shall be known and may be cited as “The Morgan Property Taxpayers’ Bill of Rights.”
• § 5901 The Legislature finds and declares as follows: (a) Taxes are a sensitive point of contact between citizens and their government, and disputes and disagreements…
• § 5902 This part shall be administered by the board.
• § 5903 “Advocate” as used in this part means the “Property Taxpayers’ Advocate” designated pursuant to Section 5904.
• § 5904 (a) The board shall designate a “Property Taxpayers’ Advocate.” The advocate shall be responsible for reviewing the adequacy of procedures for both of the…
• § 5905 In addition to any other duties imposed by this part, the advocate shall periodically review and report on the adequacy of existing procedures, or the need for…
• § 5906 (a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property tax forms…
• § 5907 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…
• § 5908 Upon request of a county assessor or assessors, the advocate, in conjunction with any other programs of the board, shall assist assessors in their efforts to…
• § 5909 (a) County assessors may respond to a taxpayer’s written request for a written ruling as to property tax consequences of an actual or planned particular…
• § 5910 The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable to escape…
• § 5911 It is the intent of the Legislature in enacting this part to ensure that: (a) Taxpayers are provided fair and understandable explanations of their rights and…