Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 290.0021

290.0021 Hiring of Specialist. While an assessor may arrange for an expert appraiser to assist in the valuation of a property for which special expertise is required, he cannot delegate to the appraiser his assessment duty under Revenue and Taxation Code section 405. It is the assessor's act which places a value on the roll, and the assessor is bound to follow applicable property tax rules when making assessments. C 8/18/1983.