Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Government Code Provisions

Provisions Relating to The State Board of Equalization

DIVISION 3. EXECUTIVE DEPARTMENT

PART 9. STATE BOARD OF EQUALIZATION

CHAPTER 1. General

Section 15612

15612. Inspection of work of local officials. The board may inspect, either as a board, individually, or by its duly appointed representative, the work of any local officers whose duties relate to the assessment of property for taxation and the collection of taxes. It may require such officers to produce any records in their custody, including, but not limited to, records relating to the assessment of specific properties and give testimony with reference to such matters of assessment and tax collecting as it deems useful to it in its investigations.

History.—Stats. 1966, p. 650 (First Extra Session), in effect October 6, 1966, adding "including, but not limited to, records relating to the assessment of specific properties."

Assessor's records.—An assessor is a local officer whose duties relate to the assessment of property and whose records are subject to inspection by the board under this section. State Board of Equalization v. Watson, 68 Cal.2d 307.