Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 1. Generally

Section 1608

1608. Examination; waiver. Notwithstanding the provisions of Section 1607, the county board may, in its discretion, waive the examination of the person or agent making the application, if the board and the assessor are satisfied that the issues raised by the application have been considered by the board in previous years or are fully presented in the application, and if the person or agent making the application requests such waiver in his or her application. The board (whether meeting as a board of equalization or as a board of supervisors) shall promptly act upon such request for waiver and shall give the applicant written notice of its decision thereon. If the board waives the examination of the person or agent making the application, it shall give such person or agent written notice of its decision on the merits of the application promptly after making such decision.

History.—Added by Stats. 1967, p. 2861, in effect August 15, 1967. Stats. 1974, Ch. 180, p. 360, in effect April 24, 1974, renumbered the section which was formerly numbered 1608.5, and substituted "1607" for "1608" in the first sentence. Stats. 1990, Ch. 992, in effect January 1, 1991, added "or her" after "his" in the first sentence, and deleted "within 10 days after the filing of the application and request for waiver." after "decision thereon" in the second sentence.