Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
770.0000 STATE BOARD OF EQUALIZATION
770.0100 Property Statements. Only the Board is authorized to prescribe and enforce the use of forms for the assessment of property for taxation. A county assessor cannot legally impose a penalty for failure to file or for the late filing of a property statement that is not a Board-prescribed form. C 3/13/1997.