Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 4. Assessment by State Board of Equalization Generally

Article 5. Property Statements*

Section 833

833. Information held secret. (a) Except as provided herein, all information required by the board or furnished in the property statement shall be held secret by the board and by any person or entity acquiring this information pursuant to subdivision (c). Information and records in the board's office which are not required to be kept or prepared by the board are not public documents and are not open to public inspection.

(b) This section shall not apply to maps filed pursuant to Section 326.

(c) Except as provided in Section 38706, the board may provide any assessment data in its possession to the assessor of any county. When requested by resolution of the board of supervisors of any county, or the city council of any city which prepares its own local roll, the board shall permit the auditor or the assessor of the county or city, or any duly authorized deputy or employee of that officer, to examine any and all records of the board.

(d) The board shall disclose information, furnish abstracts or permit access to any and all of its records to or by law enforcement agencies, grand juries, and other duly authorized legislative or administrative officials of the state pursuant to their authorization to examine these records.

(e) The board also may disclose information, records, and appraisal data relating to state assessment of companies engaged in interstate commerce to tax officials of other states having duties corresponding to those described by this chapter. This disclosure shall be limited to instances in which there is a reciprocal exchange of information by the states in which the interstate companies operate, and shall be made only pursuant to a written agreement between the agencies involved. This agreement shall provide that any request for information be in writing, shall specify the information to be exchanged, and shall require that any information furnished be used solely for tax administration purposes and otherwise shall be held secret. This agreement shall also provide that any information furnished be disclosed only to those persons whose duties or responsibilities require access and shall require that necessary safeguards be implemented to protect the confidentiality of the information. The request for information and any written material furnished pursuant to the request shall be open to inspection by the person to whom the information relates at the office of the board in Sacramento.

(f) Upon receiving any request for confidential information from any person or entity described in subdivision (c) or (e), the board shall promptly notify the state assessee to which the request relates of the identity of the person or entity requesting the information and a description of the information sought. Upon sending any information in response to the request, the board shall simultaneously provide to the state assessee to which the request relates notification describing the information so transmitted and the identity of the person or entity to whom the information was transmitted.

History.—Added by Stats. 1943, p. 1997, in effect August 4, 1943. Stats. 1959, p. 3936, in effect September 18, 1959, deleted "Any," which was the first word of the section, deleted "The property statement is not a public document and is not open to public inspection.", added "Except as provided herein," and added the second paragraph. Stats. 1966, p. 669 (First Extra Session), in effect October 6, 1966, added the third paragraph. Stats. 1978, Ch. 826, in effect January 1, 1979, added "(a) Except as provided in subdivisions (b), (c), (d), and (e)," to the first paragraph of the section. The last sentence of the first paragraph of Section 833 was renumbered to "(b)". The second paragraph was renumbered to subdivision "(c)" and the third paragraph was renumbered to subdivision "(d)". In addition, subdivision "(e)" was added. Stats. 1979, Ch. 783, in effect January 1, 1980, restated subdivision (a) and added "and are not open to public inspection" after "documents"; and added the first sentence of subdivision (c). Stats. 1985, Ch. 1091, effective January 1, 1986, deleted "of this code" after "326" in subdivision (b); added "city" after "or the" and substituted "that" for "such" after "employee of" in the second sentence of subdivision (c); substituted "these" for "such" after "examine" in subdivision (d); substituted "This" for "Such" in second and third sentences of subdivision (e) and added the fourth sentence thereto; and added subdivision (f). Stats. 1986, Ch. 608, effective January 1, 1987, deleted "and the destruction of the information upon completion of its use" after "confidentiality of the information" in the fourth sentence of subdivision (e). Stats. 2001, Ch. 407 (SB 1181), in effect January 1, 2002, added "and by any person or entity acquiring this information pursuant to subdivision (c)" after the second "board" in the first sentence of subdivision (a).

Note.—Section 12 of Stats. 2001, Ch. 407 (SB 1181) provided that notwithstanding Section 17610 of the Government Code, if the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. If the statewide cost of the claim for reimbursement does not exceed one million dollars ($1,000,000), reimbursement shall be made from the State Mandates Claims Fund.

* Article 5 heading was amended and renumbered by Stats. 1976, Ch. 877, p. 1994, in effect January 1, 1977.