Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 1. General Provisions
Chapter 1. Construction
Section 128
128. "Assessor." "Assessor" means the assessing officer of a county, by whatever title he may be known.
Legal action.—An assessor, in his official capacity, has standing to bring a motion to vacate a stipulated judgment entered in an action by a property owner against the county on the ground it was void where the judgment revised the base-year value reached by the assessor and reduced assessments on the local roll. Plaza Hollister Limited Partnership v. San Benito County, 72 Cal.App.4th 1.