Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0038 Final Determination. The two-year period in Revenue and Taxation Code section 1604(c), which provides that a board must make a final determination on an application for reduction within two years or the applicant's opinion of value shall be used for the levy of taxes, should commence with the actual date of filing of each individual application. C 7/21/95.