Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

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.