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 2. Surveys of Local Assessment Procedures

Section 15642

15642. Research by board employees. The board shall send members of its staff to the several counties and cities and counties of the state for the purpose of conducting that research it deems essential for the completion of a survey report pursuant to Section 15640 with respect to each county and city and county. The survey report shall show the volume of assessing work to be done as measured by the various types of property to be assessed and the number of individual assessments to be made, the responsibilities devolving upon the county assessor, and the extent to which assessment practices are consistent with or differ from state law and regulations. The report may also show the county assessor's requirements for maps, records, and other equipment and supplies essential to the adequate performance of his or her duties, the number and classification of personnel needed by him or her for the adequate conduct of his or her office, and the fiscal outlay required to secure for that office sufficient funds to ensure the proper performance of its duties.

History.—Stats. 1966, p. 652 (First Extra Session), in effect October 6, 1966, substituted "survey report pursuant to Section 15640" for "report", and added the language beginning with "and the extent" relating to intracounty equalization. Stats. 1967, p. 2361, in effect November 8, 1967, deleted "the nature and extent of its taxable resources," following "city and county showing." Stats. 1982, Ch. 327, in effect June 30, 1982, renumbered the section which was formerly numbered 15641, deleted "as" after "research", added "or her" after "his" and after "him", and substituted "assessment practices are consistent with or differ from state law and regulations" for "intracounty equalization has been achieved, as indicated by the surveys conducted under Section 1815 of the Revenue and Taxation Code". Stats. 1996, Ch. 1087, in effect January 1, 1997, substituted "that" for "such" after "purpose of conducting", substituted "and county. The survey report shall show the volume" for "and county showing the volume" before "of assessing work", substituted "the responsibilities devolving upon the county assessor, and the extent to which assessment practices are consistent with or differ from state law and regulations. The report may also show the county assessor's requirements for maps, records," for "the responsibilities devolving upon the county assessor, his or her requirements for maps, records," substituted "his or her office, and the fiscal" for "his office, the fiscal" after "adequate conduct of" and deleted ", and the extent to which assessment practices are consistent with or differ from state law and regulations" after "its duties" in the former first sentence.