Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
770.0000 STATE BOARD OF EQUALIZATION
770.0020 Assessors' Handbooks. Handbooks adopted by the Board pursuant to Government Code section 15606 must be followed by assessors and assessment appeals boards since contemporaneous administrative constructions of statutes by those charged with their enforcement and interpretation is entitled to great weight and courts will generally not depart from such constructions unless they are clearly erroneous or unauthorized. (See Coca Cola Co. v. State Board of Equalization, 25 Cal.App.2d 918.) C 9/10/1985.