ARTICLE 4. Hearing on Assessment
Article 4 added by Stats. 1951, Ch. 390.
§§ 36600–36611 · 12 sections
- § 36600 Within 60 days after the estimate and the assessment book have been filed with the clerk of the board of supervisors, the board of supervisors shall fix a time…
- § 36601 The clerk of the board of supervisors shall give notice of the hearing by publication once a week for two consecutive weeks in a newspaper of general…
- § 36602 The first publication of the notice shall be at least 15 days prior to the date fixed for the hearing.
- § 36603 From the time of calling the hearing and until the hearing is held, the assessment book shall be open to public inspection at the office of the board of…
- § 36604 At the hearing the board of supervisors, meeting as a board of equalization, shall: (a) Hear all objections presented to it regarding the correctness of any…
- § 36605 After hearing all objections and evidence, the board of supervisors shall: (a) Add to or deduct from the valuation assessed to any parcel of land a percent…
- § 36606 Any changes or additions ordered by the board of supervisors, acting as a board of equalization, shall be entered in the assessment book in the proper place…
- § 36607 Before the hearing is closed the assessor shall add the total values as determined by the board of supervisors and determine the gross assessed valuation of…
- § 36608 After the statement is completed, the board of supervisors, acting as a board of equalization, shall fix an ad valorem rate of assessment upon each one hundred…
- § 36609 After fixing the rate of assessment, the board of supervisors shall adjourn as a board of equalization and the hearing is completed.
- § 36610 The orders of the board of supervisors made at the hearing are final and when endorsed on or attached to the assessment book are conclusive evidence that the…
- § 36611 Any person interested in land and aggrieved by a decision of the board of supervisors may, in order to have an assessment or levy thereon corrected, modified,…