PART 3. EQUALIZATION [1601. - 2125.]
Part 3 enacted by Stats. 1939, Ch. 154.
§§ 1601–2125 · 106 sections
CHAPTER 1. Equalization by County Board of Equalization §§ 1601–1721 · 79 sections
ARTICLE 1. Generally §§ 1601–1616 · 29 sections
- § 1601 (a) For purposes of this article, “county board” shall mean a county board of supervisors meeting as a county board of equalization or an assessment appeals…
- § 1602 The roll or a copy thereof shall be made available for inspection by all interested parties during regular office hours of the officer having custody thereof.
- § 1603 (a) A reduction in an assessment on the local roll shall not be made unless the party affected or his or her agent makes and files with the county board a…
- § 1603.5 (a) In the event a duplicate application for reduction in assessment is filed with the county board, the clerk may accept only the first application for…
- § 1604 (a) (1) In counties of the first class, annually, on the fourth Monday in September, the county board shall meet to equalize the assessment of property on the…
- § 1605 (a) An assessment made outside of the regular assessment period is not effective for any purpose, including its review, equalization and adjustment by the…
- § 1605.4 Equalization hearings shall be open and public except that, upon conclusion of the taking of evidence, the county board may deliberate in private in reaching a…
- § 1605.5 (a) (1) The county board shall hear applications for a reduction in an assessment in cases in which the issue is whether or not property has been subject to a…
- § 1605.6 After the filing of an application for reduction of an assessment, the clerk of the county board of equalization shall set the matter for hearing and notify…
- § 1606 (a) (1) Any applicant for a change of an assessment on the local roll or the assessor, in those cases where the assessed value of the property involved, as…
- § 1607 Before the county board makes any reduction, it shall examine, on oath, the person affected or the agent making the application touching the value of the…
- § 1608 Notwithstanding the provisions of Section 1607, the county board may, in its discretion, waive the examination of the person or agent making the application,…
- § 1609 The hearing need not be conducted according to technical rules relating to evidence and witnesses. Any relevant evidence may be admitted if it is the sort of…
- § 1609.4 On the hearing of the application, the county board may subpoena witnesses and books, records, maps, and documents and take evidence in relation to the…
- § 1609.5 (a) Whenever an employee of the board is desired as a witness before a county board in a hearing on an application for reduction, a subpoena requiring his or…
- § 1609.6 Nothing in Section 1610.8 shall be construed as permitting any violation of Section 408 or 451.
- § 1609.8 When valuing property, a county board shall follow the provisions set forth in Section 402.5.
- § 1610.2 The assessor in person or through a deputy shall attend all hearings of the county board and may make any statement or produce evidence on matters before the…
- § 1610.4 Every person who wilfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the…
- § 1610.6 The county board shall neither raise nor lower the entire local roll.
- § 1610.8 After giving notice as prescribed by its rules, the county board shall equalize the assessment of property on the local roll by determining the full value of…
- § 1611 The county board shall make a record of the hearing and, upon request, shall furnish the party with an audio recording or a transcript thereof at his or her…
- § 1611.5 Written findings of fact of the county board shall be made if requested in writing by a party up to or at the commencement of the hearing, and if payment of…
- § 1611.6 If the county board fails to make findings upon request, or if findings made are found by a reviewing court to be so deficient that a remand to the county…
- § 1612.5 The following persons may not represent an applicant for compensation on any application for equalization filed pursuant to Section 1603: (a) A current member…
- § 1612.7 (a) The following persons shall notify the clerk of the board immediately upon filing an application for equalization pursuant to Section 1603 on his or her…
- § 1614 (a) The clerk of the county board shall keep an accurate record of all changes to the roll and all orders made by the county board. No later than the second…
- § 1615 No action or proceeding shall be brought in any court on behalf of any governmental officer, agency or entity to review a decision of the county board of…
- § 1616 (a) Nothing in this chapter or in any other law shall be construed to prohibit a county board from conducting hearings remotely. Remotely conducted hearings…
ARTICLE 1.5. Equalization by Assessment Appeals Board §§ 1620–1630 · 21 sections
- § 1620 The board of supervisors of any county may by ordinance create assessment appeals boards for the county to equalize the valuation of taxable property within…
- § 1621 The board of supervisors may create as many assessment appeals boards for the county as it deems necessary for the orderly and timely processing, hearing, and…
- § 1622 An assessment appeals board shall consist of three members selected by lot by the presiding judge of the superior court of the county from among those persons…
- § 1622.1 (a) As an alternative to the selection procedure provided in Section 1622, the county board of supervisors may, by ordinance, elect to appoint directly the…
- § 1622.2 (a) Up to two members of a county board of supervisors who have served as a member of a county board of equalization pursuant to Section 1601 may serve on an…
- § 1622.5 In any county in which two or more boards have been created and are functioning: (a) The clerk of the assessment appeals boards may assign one or more members…
- § 1622.6 (a) (1) An application for equalization filed pursuant to Section 1603 by a person described in Section 1612.7, or an application in which a person described…
- § 1623 (a) The term of office of members selected to serve on assessment appeals boards shall be three years beginning on the first Monday in September except that…
- § 1623.1 As an alternative to the nomination and selection procedure provided in Section 1623, the board of supervisors may, by ordinance, provide that it shall appoint…
- § 1624 (a) A person is not eligible for nomination for membership on an assessment appeals board unless he or she meets one of the following criteria: (1) Has a…
- § 1624.01 (a) On and after January 1, 2001, any person newly selected for membership on, or newly appointed to be a member of, an assessment appeals board shall complete…
- § 1624.02 (a) Every person newly selected for membership on or newly appointed to be a member of, an assessment appeals board shall successfully complete a course of…
- § 1624.05 (a) A person shall not be eligible for nomination for membership on an assessment appeals board unless they have a minimum of five years’ professional…
- § 1624.1 (a) A person shall not be qualified to be a member of an assessment appeals board if the person has, within the three years immediately preceding their…
- § 1624.2 No member of an assessment appeals board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in either the…
- § 1624.4 (a) The party affected by an equalization proceeding or his or her agent, or the assessor, may make and file with the clerk of the assessment appeals board in…
- § 1625 Any member of an assessment appeals board may be removed for cause by the board of supervisors.
- § 1626 The board of supervisors of any county which has created one or more assessment appeals boards may discontinue all of said boards effective on the first Monday…
- § 1626.1 Notwithstanding Section 1623, the board of supervisors of any county which has one or more assessment appeals boards in existence pursuant to this article may…
- § 1628 The clerk of the board of supervisors shall be clerk of the assessment appeals boards and keep a record of their proceedings. He shall perform the same duties…
- § 1630 (a) Any real property owner the use of whose land is subject to an enforceable restriction placed upon it by a local agency may apply to the governing body of…
ARTICLE 1.7. Assessment Hearing Officers §§ 1636–1641.5 · 10 sections
- § 1636 The county board of supervisors may appoint one or more assessment hearing officers or contract with the Office of Administrative Hearings for the services of…
- § 1637 (a) Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of Article 1 (commencing with Section 1601) governing…
- § 1638 The applicant may be represented in the hearing of the application and shall have the right to offer evidence. The assessor may be represented in the hearing…
- § 1639 The hearing officer shall conduct the hearing and shall prepare a summary report of the proceedings together with his recommendation on the assessment protest.…
- § 1640 The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and shall transmit to the county…
- § 1640.1 (a) The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and shall transmit to the…
- § 1641 Upon the recommendation of an assessment hearing officer the county board of equalization or assessment appeals board shall establish the assessed value for…
- § 1641.1 (a) Upon being notified of the recommendation of an assessment hearing officer, the protesting party or the assessor may request the county board of…
- § 1641.2 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…
- § 1641.5 (a) Notwithstanding any other provision of law, the board of supervisors of a county in which a hearing officer exercises jurisdiction pursuant to subdivision…
ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County §§ 1642–1645.5 · 5 sections
- § 1642 (a) An assessee of mining or mineral property located in more than one county and alleged to be unitary property, may, within the time specified in Sections…
- § 1643 (a) The panel of hearing officers shall conduct the hearing and receive evidence to determine (1) if the property concerned is unitary and (2) if it is…
- § 1644 The report and recommendation of the panel of hearing officers shall be transmitted to the county clerk of each of the counties concerned. Each county clerk…
- § 1645 (a) If, within 30 days following receipt of the report and recommendation of the panel of hearing officers by the county board of equalization or assessment…
- § 1645.5 For purposes of this article, the term “unitary property” shall mean one or more parcels of real property that are contiguous and are operated as an economic…
ARTICLE 2. Duties of Auditor §§ 1646–1651 · 7 sections
- § 1646 As soon as the auditor receives the local roll from the assessor, he shall add up the valuations on it and enter on the roll the total valuation of each kind…
- § 1646.1 Upon receiving a statement from the clerk prepared under Section 1614, the auditor shall forthwith correct the roll to reflect the changes made by the county…
- § 1647 Annually, on or before August 15th, the auditor shall prepare duplicate valuation statements, verified by his attached affidavit, from the local roll as…
- § 1648 The valuation statements shall show such information as the board may require.
- § 1649 As soon as the valuation statements are prepared, the auditor shall transmit one to the controller and one to the board.
- § 1650 Every auditor who fails to transmit the valuation statements as required forfeits one thousand dollars to the State, to be recovered in an action brought by…
- § 1651 Immediately upon completion of his duties under Section 1646, the auditor shall transmit the unsecured roll to the tax collector.
ARTICLE 4. Equalization with Assistance of Appraisal Commission §§ 1716–1721 · 7 sections
- § 1716 Whenever the board of supervisors and the assessor of any county determine that, in order to maintain the equality of the assessment of property within the…
- § 1717 The appraisal commission may employ any technical assistants it deems necessary to carry out the required appraisal. A person so employed is not an additional…
- § 1717.1 The requirements of Sections 670, 671 and 673 shall apply to employees of an appraisal commission. Upon being employed by an appraisal commission, the employee…
- § 1718 All work done under this article is in furtherance of the power of the county board to equalize assessments.
- § 1719 The expenses of this appraisal are a county charge, and the board of supervisors may make the necessary appropriations to meet these expenses.
- § 1720 A contract shall not be made with any person by which the duty of conducting such an appraisal is delegated to any private interests.
- § 1721 Save assessments by the assessor or valuations of individual parcels by the county board during its authorized sessions, taxable property shall not be…
CHAPTER 1.5. Multijurisdictional Assessment Appeals Boards §§ 1750–1756 · 15 sections
ARTICLE 1. Findings and Declarations § 1750 · 1 section
- § 1750 The Legislature finds and declares all of the following: (a) Section 16 of Article XIII of the California Constitution provides that the county board of…
ARTICLE 2. Definitions § 1751 · 1 section
- § 1751 For the purposes of this chapter, the following definitions shall apply: (a) “Multijurisdictional assessment appeals board” or “board” means a board…
ARTICLE 3. Establishment and Procedure §§ 1752–1752.4 · 5 sections
- § 1752 (a) The boards of supervisors of two or more counties may establish a multijurisdictional assessment appeals board pursuant to this chapter to equalize the…
- § 1752.1 A multijurisdictional assessment appeals board shall be established by enactment of an ordinance, which shall be operative for not less than four years, by…
- § 1752.2 The participating counties may adopt a set of rules of notice and procedures for the multijurisdictional assessment appeals board, as may be required to…
- § 1752.3 Unless otherwise specified in this chapter, the multijurisdictional assessment appeals board shall operate in accordance with Article 1 (commencing with…
- § 1752.4 (a) Nothing in this chapter or in any other law shall be construed to prohibit a multijurisdictional assessment appeals board from conducting hearings…
ARTICLE 4. Organization §§ 1753–1753.3 · 4 sections
- § 1753 The multijurisdictional assessment appeals board shall include a minimum of three members, comprised of at least one appointed representative from each…
- § 1753.1 (a) A member of the multijurisdictional assessment appeals board shall serve for a term determined by the participating counties, subject to subdivision (b).…
- § 1753.2 Members of the board of supervisors are ineligible to serve as members or alternates to the multijurisdictional assessment appeals board.
- § 1753.3 Any legal action filed by the county assessor or an assessee challenging the board’s determination shall be filed in the superior court with jurisdiction where…
ARTICLE 5. Lead Clerk § 1754 · 1 section
- § 1754 (a) The county clerk of the county where the appeal originated shall be designated as the lead clerk for the purposes of scheduling a hearing on an appeal…
ARTICLE 6. Admission and Withdrawal §§ 1755–1755.1 · 2 sections
- § 1755 A county may be added as a participating county by enactment of a resolution by a majority of the current participating counties and subsequent enactment of an…
- § 1755.1 (a) A participating county may withdraw from the multijurisdictional assessment appeals board by enactment of an ordinance terminating its membership. (b) A…
ARTICLE 7. Repeal Date § 1756 · 1 section
- § 1756 This chapter shall remain in effect only until January 1, 2028, and as of that date is repealed.
CHAPTER 2. Equalization by State Board of Equalization §§ 1815–1841 · 5 sections
ARTICLE 1. Generally §§ 1815–1817 · 3 sections
- § 1815 When valuing property, the board shall follow the provisions set forth in Section 402.5.
- § 1816 When valuing property other than “state-assessed property” as defined in Section 108, the board shall be subject to the same valuation considerations and…
- § 1817 Commencing with the 1987–88 fiscal year and annually thereafter, the board shall determine the statewide and county-by-county ratio of assessed value to fair…
ARTICLE 1.5. Review of Assessment of Publicly Owned Property §§ 1840–1841 · 2 sections
- § 1840 If any county, city and county, or municipal corporation desires to secure a review, equalization, or adjustment of the assessment of its property by the board…
- § 1841 When the review, equalization, and adjustment are completed, the executive director of the board shall transmit to the auditor and the governing body of the…
CHAPTER 3. The Equalized County Assessment Roll §§ 2050–2125 · 7 sections
- § 2050 Whenever, for the purpose of determining the assessed value of property on the county assessment roll or determining the names or addresses of assessees on…
- § 2051 The last equalized roll means the entire assessment roll as defined in Section 109.
- § 2052 The local roll as delivered to the auditor pursuant to Section 617, including any changes made by the county board during the month of July, together with the…
- § 2053 If the board makes any change in the local roll pursuant to Sections 1840 and 1841, the local roll as so changed, together with the board roll as transmitted…
- § 2055 If the county board of equalization, or an assessment appeals board, as the case may be, makes any changes in the local roll pursuant to Chapter 1 (commencing…
- § 2056 Whenever it becomes necessary for any purpose otherwise required by law to determine the assessed value of public property or other property exempt from…
- § 2125 In any county in which tax receipts derived from the assessment of water rights have been impounded by reason of court litigation, whenever any state…