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 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 meet with the assessor to discuss and confer on those matters which may be included in the written 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) The survey report, together with the assessor's response, if any, and the board's comments, if any, shall constitute the final survey report. The final survey report shall be issued by the board within two years after the date the board began the survey. 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 implemented, 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).