Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 180.0063

180.0063 Burden of Proof. Upon completion of an audit, assessor issued escape assessments. Taxpayer filed an appeal. In response to an exchange of information pursuant to Revenue and Taxation Code section 1606, the assessor issued a notice of proposed escape assessment that included new valuations on the subject property. If the taxpayer has provided all required information, a consequence of this notice is that the assessor bears the burden of proof, must present evidence first, and is required to adequately explain why the original assessment was incorrect and provide a reasonable description of how the escape assessment was made. However, if the applicant failed to supply all the information required by law to the assessor, the assessor maintains the presumption of correctness. C 4/29/2014.