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

Chapter 2. Surveys of Local Assessment Procedures

15640. Survey by board of county assessment procedures. (a) The State Board of Equalization shall make surveys in each county and city and county to determine the adequacy of the procedures and practices employed by the county assessor in the valuation of property for the purposes of taxation and in the performance generally of the duties enjoined upon him or her.

(b) The surveys shall include a review of the practices of the assessor with respect to uniformity of treatment of all classes of property to ensure that all classes are treated equitably, and that no class receives a systematic overvaluation or undervaluation as compared to other classes of property in the county or city and county.

(c) The surveys may include a sampling of assessments from the local assessment rolls. Any sampling conducted pursuant to subdivision (b) of Section 15643 shall be sufficient in size and dispersion to insure an adequate representation therein of the several classes of property throughout the county.

(d) In addition, the board may periodically conduct statewide surveys limited in scope to specific topics, issues, or problems requiring immediate attention.

(e) The board's duly authorized representatives shall, for purposes of these surveys, have access to, and may make copies of, all records, public or otherwise, maintained in the office of any county assessor.

(f) The board shall develop procedures to carry out its duties under this section after consultation with the California Assessors' Association. The board shall also provide a right to each county assessor to appeal to the board appraisals made within his or her county where differences have not been resolved before completion of a field review and shall adopt procedures to implement the appeal process.

History.—Stats. 1982, Ch. 327, in effect June 30, 1982, substituted "or her" for "by law" after "him" in the first sentence, and added the second, third, fourth, fifth, and sixth sentences. Stats. 1996, Ch. 1087, in effect January 1, 1997, lettered the former first, second, third, fourth, fifth and sixth sentences as subdivisions (a), (c), (d), (e), and (f), respectively; added subdivision (b); substituted "The surveys may" for the "The survey shall" before "include a sampling" and substituted "rolls. Any sampling conducted pursuant to subdivision (b) of Section 15643 shall be sufficient" for "rolls sufficient" after "from the local assessment" in subdivision (c); and substituted "Assessors' Association" for "Assessors Association" after "with the California" in subdivision (f).

15641. Audit of records; appraisal data not public. In order to verify the information furnished to the assessor of the county, the board may audit the original books of account, wherever located, of any person owning, claiming, possessing or controlling property included in a survey conducted pursuant to this chapter if the property is of a type for which accounting records are useful sources of appraisal data.

No appraisal data relating to individual properties obtained for the purposes of any survey under this chapter shall be made public, and no state or local officer or employee thereof gaining knowledge thereof in any action taken under this chapter shall make any disclosure with respect thereto except as that may be required for the purposes of this chapter. Except as specifically provided herein, any appraisal data may be disclosed by the board to any assessor, or by the board or the assessor to the assessee of the property to which the data relate.

The board shall permit an assessee of property to inspect, at the appropriate office of the board, any information and records relating to an appraisal of his or her property, including "market data" as defined in Section 408 of the Revenue and Taxation Code. However, no information or records, other than "market data," which relate to the property or business affairs of a person other than the assessee shall be disclosed.

Nothing in this section shall be construed as preventing examination of that data by law enforcement agencies, grand juries, boards of supervisors, or their duly authorized agents, employees, or representatives conducting an investigation of an assessor's office pursuant to Section 25303, and other duly authorized legislative or administrative bodies of the state pursuant to their authorization to examine that data.

History.—Added by Stats. 1982, Ch. 327, in effect June 30, 1982. Stats. 1996, Ch. 1087, in effect January 1, 1997, substituted "may" for "shall" after "the board" in the first sentence of the first paragraph; and substituted "that" for "such" twice in the fourth paragraph. Stats. 2009, Ch. 67 (SB 824), in effect January 1, 2010, added a comma after "possessing" and substituted "if" for "when" after "this chapter" in the first sentence of the first paragraph and added "of the Revenue and Taxation Code" after "Section 408" in the first sentence of the third paragraph.

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15642. Research by board employees. The board shall send members of its staff to the several counties and cities and counties of the state for the purpose of conducting that research it deems essential for the completion of a survey report pursuant to Section 15640 with respect to each county and city and county. The survey report shall show the volume of assessing work to be done as measured by the various types of property to be assessed and the number of individual assessments to be made, the responsibilities devolving upon the county assessor, and the extent to which assessment practices are consistent with or differ from state law and regulations. The report may also show the county assessor's requirements for maps, records, and other equipment and supplies essential to the adequate performance of his or her duties, the number and classification of personnel needed by him or her for the adequate conduct of his or her office, and the fiscal outlay required to secure for that office sufficient funds to ensure the proper performance of its duties.

History.—Stats. 1966, p. 652 (First Extra Session), in effect October 6, 1966, substituted "survey report pursuant to Section 15640" for "report", and added the language beginning with "and the extent" relating to intracounty equalization. Stats. 1967, p. 2361, in effect November 8, 1967, deleted "the nature and extent of its taxable resources," following "city and county showing." Stats. 1982, Ch. 327, in effect June 30, 1982, renumbered the section which was formerly numbered 15641, deleted "as" after "research", added "or her" after "his" and after "him", and substituted "assessment practices are consistent with or differ from state law and regulations" for "intracounty equalization has been achieved, as indicated by the surveys conducted under Section 1815 of the Revenue and Taxation Code". Stats. 1996, Ch. 1087, in effect January 1, 1997, substituted "that" for "such" after "purpose of conducting", substituted "and county. The survey report shall show the volume" for "and county showing the volume" before "of assessing work", substituted "the responsibilities devolving upon the county assessor, and the extent to which assessment practices are consistent with or differ from state law and regulations. The report may also show the county assessor's requirements for maps, records," for "the responsibilities devolving upon the county assessor, his or her requirements for maps, records," substituted "his or her office, and the fiscal" for "his office, the fiscal" after "adequate conduct of" and deleted ", and the extent to which assessment practices are consistent with or differ from state law and regulations" after "its duties" in the former first sentence.

15643. When surveys to be made. (a) The board shall proceed with the surveys of the assessment procedures and practices in the several counties and cities and counties as rapidly as feasible, and shall repeat or supplement each survey at least once in five years.

(b) The surveys of the 10 largest counties and cities and counties shall include a sampling of assessments on the local assessment rolls as described in Section 15640. In addition, the board shall each year, in accordance with procedures established by the board by regulation, select at random at least three of the remaining counties or cities and counties, and conduct a sample of assessments on the local assessment roll in those counties. If the board finds that a county or city and county has "significant assessment problems," as provided in Section 75.60 of the Revenue and Taxation Code, a sample of assessments will be conducted in that county or city and county in lieu of a county or city and county selected at random. The 10 largest counties and cities and counties shall be determined based upon the total value of locally assessed property located in the counties and cities and counties on the lien date that falls within the calendar year of 1995 and every fifth calendar year thereafter.

(c) The statewide surveys which are limited in scope to specific topics, issues, or problems may be conducted whenever the board determines that a need exists to conduct a survey.

(d) When requested by the legislative body or the assessor of any county or city and county to perform a survey not otherwise scheduled, the board may enter into a contract with the requesting local agency to conduct that survey. The contract may provide for a board sampling of assessments on the local roll. The amount of the contracts shall not be less than the cost to the board, and shall be subject to regulations approved by the Director of General Services.

History.—Stats. 1966, p. 652 (First Extra Session), in effect October 6, 1966, operative July 1, 1967, deleted "in such order as in its judgment is best adapted to fulfill the most urgent needs for these surveys" and "the surveys from time to time as in its judgment the exigencies require for the maintenance of adequate current data on the needs of the offices of the several county assessors throughout the State", and added "each survey at least once in six years." Stats. 1982, Ch. 327, in effect June 30, 1982, renumbered the section which was formerly numbered 15642, substituted "five" for "six" in the first sentence, and added the second sentence. Stats. 1996, Ch. 1087, in effect January 1, 1997, lettered the former first and second sentences as subdivisions (a) and (c), respectively; and added subdivisions (b) and (d).

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15644. Recommendations by board. The surveys shall incorporate reviews of existing assessment procedures and practices as well as recommendations for their improvement in conformity with the information developed in the surveys as to what is required to afford the most efficient assessment of property for tax purposes in the counties or cities and counties concerned.

History.—Stats. 1982, Ch. 327, in effect June 30, 1982, renumbered the section which was formerly numbered 15643. Stats. 1996, Ch. 1087, in effect January 1, 1997, substituted "information" for "data" after "conformity with the".

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).

15646. Copies of final survey reports to be filed with local officials. Copies of final survey reports shall be filed with the Governor, Attorney General, and with the assessors, the boards of supervisors, the grand juries and assessment appeals boards of the counties to which they relate, and to other assessors of the counties unless one of these assessors notifies the State Board of Equalization to the contrary and, on the opening day of each regular session, with the Senate and Assembly.

History.—Stats. 1966, p. 652 (First Extra Session), in effect October 6, 1966, substituted "copies of survey reports shall be filed with the Governor, Attorney General, and" for "copies shall be filed", and added "the grand juries and assessment appeals boards" and "on the opening day of each regular session, with the Senate and Assembly" in the first sentence, and added the second sentence. Stats. 1982, Ch. 327, in effect June 30, 1982, substituted "Copies of final" for "As the surveys are completed, copies of" at the beginning of the first sentence, and deleted the former second sentence. Stats. 1987, Ch. 1184, in effect January 1, 1988, added "and to other assessors of the counties unless one of these assessors notifies the State Board of Equalization to the contrary" after "relate,".

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