Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

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

Section 15651

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.