Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 1. General Requirements

Section 409

409. Fee for actual cost of developing and providing information. (a) Notwithstanding Section 6257 of the Government Code or any other statutory provision, if the assessor, pursuant to the request of any party, provides information or records that the assessor is not required by law to prepare or keep, the county may require that a fee reasonably related to the actual cost of developing and providing that information be paid by the party receiving the information.

The actual cost of providing the information is not limited to duplication or reproduction costs, but may include recovery of developmental and indirect costs, such as overhead, personnel, supply, material, office, storage, and computer costs.

It is the intent of this section that the county may impose this fee for information and records maintained for county use, as well as for information and records not maintained for county use.

Nothing herein shall be construed to require an assessor to provide information to any party beyond that which he or she is otherwise statutorily required to provide.

(b) For purposes of this section, "market data," as defined in Section 408.1, shall be deemed to be information the assessor is required by law to prepare or keep when requested by the assessee or a designated representative of the assessee.

(c) This section shall not apply to requests of the State Board of Equalization for information.

History.—Added by Stats. 1981, Ch. 523, in effect January 1, 1982. Stats. 1983, Ch. 116, in effect January 1, 1984, deleted former subdivision (d), which limited the applicability of the section to a county with a population in excess of 4,000,000, and relettered former subdivision (e) as subdivision (d). Stats. 1984, Ch. 678, in effect January 1, 1985, deleted former subdivision (d).

Note.—Section 3 of Stats. 1981, Ch. 523, provided that the Legislature finds and declares that a special law is necessary and that a general law cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of unique circumstances in Los Angeles County which are not common to other counties. The assessor's office in Los Angeles County has expended considerable time and funds developing a data base from which details concerning properties within the county can be generated. The assessor's office receives numerous requests for specified information available from the data base, but because current law only permits the assessor to charge any party making such a request the cost of duplicating information, the assessor's office must absorb considerable costs in filing such request. This act is necessary to permit the assessor of Los Angeles County to recover the cost of providing information which he is not by law required to prepare or keep.