Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Additional Government Code Provisions

Provisions Relating to Employment of Special Counsel for Assessor

DIVISION 4. EMPLOYEES

PART 1. GENERAL

Employment of Special Counsel for Assessor

Section 31000.7

31000.7. Different counsel for assessor and board. The same law firm shall not be employed to advise or represent both the assessor and the county board of equalization on any matters relating to hearings before the county board of equalization. This prohibition shall not apply to the county counsel's office. Individual representatives of that office may represent the assessor and the county board of equalization, as long as the same individual does not represent both parties.

History.—Added by Stats. 1971, p. 2087, in effect March 4, 1972.

Due process.—Representation of the assessor and the county board of equalization by the same county counsel results in a denial of due process by depriving the taxpayer of a fair hearing. Midstate Theatres, Inc. v. Stanislaus County, 55 Cal.App.3d 864.

* The provisions of this chapter were added by Stats. 1967, p. 3210, in effect November 8, 1967.