Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
180.0000 ASSESSMENT APPEALS
180.0090 Roll Changes And Proposition 8 Reductions. A timely filed pending application for reduction in assessment that appeals a decline in value of property is not invalidated by supplemental or escape assessments made subsequent to the filing of the application. If the application indicates that the taxpayer believes the value of the property to be less than the assessment shown for the current roll year, the appeals board has both the jurisdiction and the responsibility to decide that issue. C 5/29/2001.