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 15645

15645. Survey report; final survey report; assessor's report. (a) Upon completion of a survey of the procedures and practices of a county assessor, the board shall prepare a written survey report setting forth its findings and recommendations and transmit a copy to the assessor. In addition the board may file with the assessor a confidential report containing matters relating to personnel. Before preparing its written survey report, the board shall deletiondo both of the following:

(1) Meet with the assessor to discuss and confer on those matters which may be included in the written survey report.

(2) Notify the former assessor if the survey reviews the former assessorís procedures and practices, and meet with the former assessor, upon his or her request, to discuss and confer on those matters that may be included in the survey report.

(b) Within 30 days after receiving a copy of the survey report, the assessor may file with the board a written response to the findings and recommendations in the survey report.

The board may, for good cause, extend the period for filing the response.

(c) (1) The survey report, together with the assessor's response, if any, and the board's comments, if any, shall constitute the final survey report. An addendum to the final survey report shall be published to include a former assessorís written response to the findings and recommendations in the survey report that reviewed the former assessorís procedures and practices, if any, and the boardís comments, if any. The final survey report shall be issued by the board as follows:

(A) For any survey commenced before July 1, 2016, within two years after the date the board began the survey.

(B) For any survey commenced on or after July 1, 2016, to June 30, 2017, within 15 months after the date the board began the survey.

(C) For any survey commenced on or after July 1, 2017, within 12 months after the date the board began the survey.

(2) Within a year after receiving a copy of the final survey report, and annually thereafter, no later than the date on which the initial report was issued by the board and until all issues are resolved, the assessor shall file with the board of supervisors a report, indicating the manner in which the assessor has implementeddeletion or intends to implement, or the reasons for not implementing the recommendations of the survey report, with copies of that response being sent to the Governor, the Attorney General, the State Board of Equalization, the Senate and Assembly and to the grand juries and assessment appeals boards of the counties to which they relate.

History.—Stats. 1966, p. 652 (First Extra Session), in effect October 6, 1966, deleted the former language, which was added to Section 15644, and added the present language. Stats. 1982, Ch. 327, in effect June 30, 1982, added the first and second paragraphs and the first sentence of the third paragraph; and substituted "a copy of the final" for "his copy of a" after "receiving", substituted "report" for "response" after "supervisors a", substituted "the assessor" for "he" after "which", deleted "or" after "implemented", and added "or the reasons for not implementing" after "implement," in the second sentence of the third paragraph. Stats. 1996, Ch. 1087, in effect January 1, 1997, added subdivision letter designation (a), (b), and (c) before the former first, second and third paragraphs, respectively; substituted "Within 30 days" for "Within 90 days" in the first sentence of the first paragraph, and added the second paragraph commencing with "The board may", to subdivision (b); and added the second sentence commencing with "The final survey report", and added "and annually thereafter, no later than the date on which the initial report was issued by the board and until all issues are resolved," before "the assessor shall file" and substituted "that" for "such" after "with copies of" in the third sentence of subdivision (c). Stats. 2015, Ch. 404 (AB 681), in effect January 1, 2016, added "do both of the following:" after "board shall" in the first sentence of subdivision (a) and created the first sentence of paragraph (1) thereof with the balance of the former third sentence of subdivision (a) after "board shall" and added paragraph (2) thereto; designated the former first and second sentences of subdivision (c) as paragraph (1) thereof, added the second sentence commencing with ďAn addendumĒ and added "as follows:" after "the board" in the former second sentence therein, and created subparagraph (A) thereof by adding "For any survey commenced before July 1, 2016," to the balance of the former second sentence of subdivision (a) after "the board" and added subparagraph (B) and (C) thereto, and designated the former third sentence of subdivision (c) as paragraph (2) thereof and substituted "or" for a comma after "has implemented", added a comma after "implementing", and added a comma after "and Assembly" in the first sentence therein.