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 1.7. Assessment Hearing Officers*

Section 1640

1640. Hearing officer's report. The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and shall transmit to the county board of equalization or assessment appeals board the hearing officer's report and recommendation on the assessment protest. The protesting party shall be informed that the county board of equalization is bound by the recommendation of the assessment hearing officer.

History.—Stats. 1980, Ch. 1081, in effect September 26, 1980, deleted "not" before "bound" and "and that he is entitled to a full hearing before the county board or assessment appeals board" after "officer" in the second sentence. Stats. 1994, Ch. 705, in effect January 1, 1995, added "in writing. . .or" after "transmit", and added "or his or her agent" after "party" in the first sentence.

* Article 1.7 was added by Stats. 1970, p. 1512, in effect September 2, 1970.