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 3. Access to Public Records
15651. Legislative intent. (a) In light of State Board of Equalization v. Superior Court, 10 Cal.App.4th 1177, in which the Court of Appeal affirmed an order of the superior court that the State Board of Equalization disclose its working law, it is the intent of the Legislature, in enacting this chapter, to establish procedures and mechanisms that facilitate maximum accessibility to the public records maintained by the board.
(b) The Legislature finds and declares that greater disclosure and better understanding of tax laws and regulations will encourage increased tax compliance.
History.—Added by Stats. 1998, Ch. 1049 (SB 2174), in effect January 1, 1999.