Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016
 

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

OPERATIVE UNTIL JANUARY 1, 2021

15643. When surveys to be made. (a)(1) The board shall proceed with the surveys of the assessment procedures and practices in the deletion10 largest counties and cities and counties as rapidly as feasible, and shall repeat or supplement each survey at least once in five years.

(deletion2) 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. deletion 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.

(b) The board shall, commencing January 1, 2016, and each of the next four calendar years, do all of the following:

(1) (A) Survey the assessment procedures of one qualified county or city and county and conduct a sample of assessments on the local assessment roll of another qualified county or city and county.

(B) For purposes of this paragraph, "qualified county or city and county" means the 11th to the 20th, inclusive, largest counties and cities and counties. The 11th to the 20th, inclusive, 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 2015 and every fifth calendar year thereafter.

(C) The qualified counties and cities and counties shall be stratified and selected at random by the board, in consultation with the California Assessors’ Association.

(2) (A) Survey the assessment procedures of three qualified counties or cities and counties and conduct a sample of assessments on the local assessment roll of two other qualified counties or cities and counties.

(B) For purposes of this paragraph, "qualified counties or cities and counties" means the 21st to the 58th, inclusive, largest counties and cities and counties. The 21st to the 58th, inclusive, 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 2015 and every fifth calendar year thereafter.

(3) Conduct a sample of assessments on the local assessment roll in a county or city or county that the board determines has significant assessment problems pursuant to Section 75.60 of the Revenue and Taxation Code.

(C) The qualified counties and cities and counties shall be stratified and selected at random by the board, in consultation with the California Assessors’ Association.

(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.

(e) This section shall remain in effect only until January 1, 2021, and as of that date is repealed.

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). Stats. 2015, Ch. 404 (AB 681), in effect January 1, 2016, designated the first paragraph of subdivision (a) as paragraph (1) thereof and substituted "10 largest" for "several" after "in the" in the first sentence therein, designated former subdivision (b) as paragraph (2) thereto and deleted the former second and third sentences therein which provided that "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."; and added subdivisions (b) and (e).

 

OPERATIVE UNTIL JANUARY 1, 2021

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 2021 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.

(e) This section shall become operative on January 1, 2021.

History.—Added by Stats. 2015, Ch. 404 (AB 681), in effect January 1, 2016.