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 2. Duties of Auditor

Section 1650

1650. Civil penalty. Every auditor who fails to transmit the valuation statements as required forfeits one thousand dollars ($1,000) to the State, to be recovered in an action brought by the Attorney General in the name of the board.

Changes in roll.—The county auditor, being subject under this section to penalty for delay in preparing valuation statements based upon the local assessment roll, could not be compelled by the county board of equalization to permit changes in that roll after both the final date fixed by the code and the final date to which the State Board of Equalization could have extended the time for the board's corrections of the roll. Board of Supervisors v. DeLisle, 160 Cal.App.2d 599.