Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0070 Penalty Review Authority. The authority of an assessment appeals board under Property Tax Rule 302(b) to review, equalize, and adjust penal and escape assessments, excluding only Revenue and Taxation Code section 531.1 escape assessments, extends to 25 percent penalty assessments imposed pursuant to section 504 of the Code. C 2/8/80.