Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
290.0000 COUNTY ASSESSOR
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.