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 2. Surveys of Local Assessment Procedures

Section 15643

15643. When surveys to be made. (a) The board shall proceed with the surveys of the assessment procedures and practices in the several counties and cities and counties as rapidly as feasible, and shall repeat or supplement each survey at least once in five years.

(b) The surveys of the 10 largest counties and cities and counties shall include a sampling of assessments on the local assessment rolls as described in Section 15640. In addition, the board shall each year, in accordance with procedures established by the board by regulation, select at random at least three of the remaining counties or cities and counties, and conduct a sample of assessments on the local assessment roll in those counties. If the board finds that a county or city and county has "significant assessment problems," as provided in Section 75.60 of the Revenue and Taxation Code, a sample of assessments will be conducted in that county or city and county in lieu of a county or city and county selected at random. The 10 largest counties and cities and counties shall be determined based upon the total value of locally assessed property located in the counties and cities and counties on the lien date that falls within the calendar year of 1995 and every fifth calendar year thereafter.

(c) The statewide surveys which are limited in scope to specific topics, issues, or problems may be conducted whenever the board determines that a need exists to conduct a survey.

(d) When requested by the legislative body or the assessor of any county or city and county to perform a survey not otherwise scheduled, the board may enter into a contract with the requesting local agency to conduct that survey. The contract may provide for a board sampling of assessments on the local roll. The amount of the contracts shall not be less than the cost to the board, and shall be subject to regulations approved by the Director of General Services.

History.—Stats. 1966, p. 652 (First Extra Session), in effect October 6, 1966, operative July 1, 1967, deleted "in such order as in its judgment is best adapted to fulfill the most urgent needs for these surveys" and "the surveys from time to time as in its judgment the exigencies require for the maintenance of adequate current data on the needs of the offices of the several county assessors throughout the State", and added "each survey at least once in six years." Stats. 1982, Ch. 327, in effect June 30, 1982, renumbered the section which was formerly numbered 15642, substituted "five" for "six" in the first sentence, and added the second sentence. Stats. 1996, Ch. 1087, in effect January 1, 1997, lettered the former first and second sentences as subdivisions (a) and (c), respectively; and added subdivisions (b) and (d).