Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0043 Hearing Officer. Under the requirements of Revenue and Taxation Code section 1637(a)(3), only a taxpayer, and not the county board of equalization or the assessor, may request that an assessment appeals hearing be held before a hearing officer pursuant to section 1636. Any use of a hearing officer to preside over a property tax-related hearing without the taxpayer's consent does not comply with the requirements of section 1637(a)(3). C 6/18/2008.