Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 300.0040

300.0040 Value Recommended by Hearing Officer.

1. The requirement of Revenue and Taxation Code section 1641 that a county board of equalization establish assessed values at the value recommended by an assessment hearing officer is inconsistent with a county board of equalization's duty under section 16 of article XIII of the California Constitution to equalize assessed values.

2. County boards of equalization are required to enforce section 1641 until a court determination on the issue as provided in section 3.5 of article III of the California Constitution.

3. An assessment hearing officer is required by Revenue and Taxation Code section 1611.5 to include written findings of fact when requested by a party as part of his report and recommendation under section 1640. OAG 8/28/1981 (No. 81-204, Vol. 64, p. 690).