Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

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 15613

15613. Issuance of subpoenas. The board may issue subpenas for the attendance of witnesses or the production of books, records, accounts, and papers before it, its secretary, any of its members, or any representative designated by it. Such subpenas shall be signed by a member of the board or its secretary, and may be served by any person.

Subpoena power.—The state board has the power to subpoena a corporation's books and records as part of an intercounty equalization survey, even though the corporation owns no property subject to assessment by the board. Redding Pine Mills, Inc. v. State Board of Equalization, 157 Cal.App.2d 40, cert. denied 358 U.S. 818. The State Board's subpoena power extends to matters relevant to intercounty equalization surveys where the capitalization of income method is used. California Portland Cement Co. v. State Board of Equalization, 67 Cal.2d 578.