Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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C

260.0000 CONFIDENTIAL RECORDS OF TAXPAYER

Annotation 260.0005

260.0005 County Grand Jury. The requirement in Revenue and Taxation Code section 408 that the assessor disclose information "to law enforcement agencies, the County Grand Jury, the Board of Supervisors or their duly authorized agents, employees or representatives when conducting an investigation of the Assessor's Office pursuant to Government Code section 25303" is three requirements. The reference to section 25303 only modifies actions taken by the board of supervisors, as this section sets forth the board of supervisors' duty to supervise the official conduct of county officers, particularly those charged with assessing, collecting, safekeeping, management, or disbursement of the public revenues. C 7/2/1975; C 8/26/1996.