Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Property Taxation
Part 3. Equalization
Table of Contents
CHAPTER 1. Equalization by County Board of Equalization | (View entire chapter)
Article 1 Generally
- 1601 Notice
- 1602 Inspection
- 1603 Applications
- 1603.1 Extension for filing application for equalization [Repealed]
- 1603.1 Application; stipulation [Repealed]
- 1603.5 Duplicate applications
- 1604 Regular equalization period
- 1605 Notice and review of assessment made outside regular period
- 1605.4 Nature of hearings
- 1605.5 Property subject to change in ownership or newly constructed
- 1605.6 Notification of hearing
- 1606 Exchange of information
- 1607 Examination; stipulation
- 1608 Examination; waiver
- 1609 Rules of evidence
- 1609.2 Prohibited evidence [Repealed]
- 1609.4 Evidence; subpoenas
- 1609.5 Subpoenas; state board employees
- 1609.6 Confidential information
- 1609.8 Valuation of property
- 1610 Presumption of value [Repealed]
- 1610.2 Presence of assessor
- 1610.4 False statements
- 1610.6 Entire roll
- 1610.8 Individual assessments
- 1611 Request for transcript
- 1611.5 Record, transcript, findings, and conclusions
- 1611.6 Attorney fees
- 1612 Record [Repealed]
- 1612.5 Employees representing applicants [Repealed]
- 1612.5 Employees, members, and hearing officers; representing applicants
- 1612.7 Applications by employees [Repealed]
- 1612.7 Applications by employees, members, hearing officers; representing immediate family
- 1613 Changes on roll [Repealed]
- 1614 Delivery of roll to auditor
- 1615 Court action
Article 1.5 Equalization by Assessment Appeals Boards
- 1620 Applicability of article
- 1621 Number of boards limited
- 1622 Selection of members
- 1622.1 Selection of members; direct appointment
- 1622.2 County board of supervisors members
- 1622.5 Alternate members
- 1622.6 Application for equalization by member or alternate
- 1623 Term of office
- 1623.1 Selection of replacements; direct appointment
- 1624 Eligibility
- 1624.01 Training
- 1624.02 Training by the State Board of Equalization
- 1624.05 Eligibility; county population in excess of 200,000
- 1624.1 Assessor employee disqualified
- 1624.2 Interest bars participation
- 1624.3 Members barred from representing applicants
- 1624.4 Objection to board member
- 1625 Removal of members
- 1626 Discontinuance of boards
- 1626.1 Additional boards
- 1628 Clerk's duties
- 1630 Statement of intention
Article 1.7 Assessment Hearing Officers
- 1636 Appointment of hearing officer
- 1636.2 Hearing officers barred from representing applicants
- 1636.5 Applications filed by hearing officers
- 1637 Procedure
- 1638 Representatives of assessor and assessee
- 1639 Conduct and report of hearing officer
- 1640 Hearing officer's report
- 1640.1 Hearing officer's report
- 1641 County board's alternatives [Repealed]
- 1641 Action by county board
- 1641.1 Action by county board; application for hearing
- 1641.2 Objection to board member; extension
- 1641.5 Final administrative decision; board of supervisor resolution
Article 1.9 Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
- 1642 Unitary mining and mineral property
- 1643 Hearing procedure
- 1644 Report and recommendation
- 1645 County board of equalization; assessment appeals board procedures
- 1645.5 Definition
Article 2 Duties of Auditor
- 1646 Entry of totals
- 1646.1 Correction of the roll
- 1647 Valuation statements
- 1648 Contents
- 1649 Transmission
- 1650 Civil penalty
- 1651 Transmission of roll
Article 4 Equalization with Assistance of Appraisal Commission
- 1716 Appraisal commission
- 1716.1 Board of Equalization may establish commission [Repealed]
- 1717 Employees
- 1717.1 Employee qualifications
- 1718 Part of equalization
- 1719 Expenses
- 1720 Private contracts
- 1721 Prohibition of other appraisals
CHAPTER 2. Equalization by State Board of Equalization | (View entire chapter)
Article 1 Generally [Repealed]
- 1815 Survey; board's access to assessor's records [Repealed]
- 1815.1 Audit; out-of-state records [Repealed]
- 1815.2 "Total full value" [Repealed]
- 1815.3 Valuation of property [Repealed]
- 1815.5 "Locally assessable property"; defined [Repealed]
- 1816 Notice of board appraisals [Repealed]
- 1816.1 Assessor's examination of board appraisals [Repealed]
- 1816.2 Review of board appraisals; Office of Appraisal Appeals [Repealed]
- 1816.3 Rules for appraisal review [Repealed]
- 1817 Annual estimate of relationship of total assessed values to total full cash values [Repealed]
- 1818 Tabulations of ratios; public inspection [Repealed]
- 1819 Discussion of tabulations by assessor with board; publication of ratios [Repealed]
- 1820 Appraisal data not public [Repealed]
- 1821 Equalization on secured roll [Repealed]
- 1823 Place of equalization; preliminary statement of changes; hearing [Repealed]
- 1824 Entry of changes [Repealed]
- 1825 Adjustment of tax rates; transmittal to Controller [Repealed]
Article 1 Generally
- 1815 Comparable sales provisions applicable
- 1816 Local valuation considerations and methods applicable
- 1817 Ratios of assessed value to fair market value
Article 1.5 Review of Assessment of Publicly Owned Property
Article 2 Real Estate Belonging to Insurance Companies [Repealed]
- 1866 Insurer's realty assessment [Repealed]
- 1867 Equalization [Repealed]
- 1868 Order fixing value [Repealed]
- 1869 Sole basis [Repealed]
- 1870 Copy of order; Effect [Repealed]
Article 3 Equalization of State Assessed Property in Cities Making Their Own Assessments. [Repealed]
CHAPTER 3. The Equalized County Assessment Roll | (View entire chapter)
- 2050 Application of last equalized roll
- 2051 Last equalized roll defined
- 2052 Last equalized roll
- 2053 Change in local roll
- 2054 Change in local roll [Repealed]
- 2055 Change in local roll
- 2056 Estimate of value of exempt property
- 2125 Adjustment of impounded tax receipts