ARTICLE 1. Generally [1601. - 1616.]

Article 1 enacted by Stats. 1939, Ch. 154.

§§ 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…