Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 2. Assessments

Article 5. Reassessments

Section 11342

11342. Closed hearings. A petitioner may request the board to close to the public a portion of the hearing by filing a declaration under penalty of perjury that evidence is to be presented which relates to trade secrets, the disclosure of which will be detrimental to the business interests of the owner of the trade secrets. If the board grants the request, only evidence relating to the trade secrets may be presented during the time the hearing is closed.

History.—Added by Stats. 1984, Ch. 678, in effect January 1, 1985.

Application.—This section goes further than protecting just the taxpayer, whose business affairs are protected under Section 11665. It allows a taxpayer seeking reassessment to shield trade secrets when disclosure would be detrimental to the business interests of "the owner" of the trade secrets. General American Transportation Corp. v. State Board of Equalization, 193 Cal.App.3d 1175.