Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 1. Generally

Section 1601

1601. Notice. (a) For purposes of this article, "county board" shall mean a county board of supervisors meeting as a county board of equalization or an assessment appeals board.

(b) In counties of the first class, the clerk shall give notice of the time the county board will meet to equalize assessments by publication in a newspaper.

(c) In all other counties, immediately upon delivery of the roll to the auditor, the clerk shall give notice of the period during which assessment protests will be accepted, the place where they may be filed, and the time the county board will meet to equalize assessments by publication in a newspaper, if any is printed in the county, or, if none, as directed by the board of supervisors.

History.—Stats. 1966, p. 671 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year, substituted "delivery of the roll to the auditor" for "receipt of the local roll from the assessor" and "period during which assessment protests will be accepted, the place where they may be filed" for "the completion of the local roll." Stats. 1974, Ch. 180, p. 356, in effect April 24, 1974, applicable to assessments made on and after the 1974 lien date, added the subdivision letters, added subdivisions (a) and (b), and added "In all other counties," before "immediately" in subdivision (c). Sec. 37 thereof provided no payment by state to local governments because of this act.

Notice by publication.—Statutory scheme prescribing the time when protested assessments are to be heard by county boards of equalization gives sufficient notice to taxpayers, thus satisfying notice requirements of due process. Westinghouse Electric Corp. v. Los Angeles County, 42 Cal.App.3d 32, appeal dismissed 422 U.S. 1001.