Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 1. Generally

Section 1607

1607. Examination; stipulation. Before the county board makes any reduction, it shall examine, on oath, the person affected or the agent making the application touching the value of the property. A reduction shall not be made unless the person or agent attends and answers all questions pertinent to the inquiry; provided, however, in the event there is filed with the county board a written stipulation, signed by the assessor and county legal officer on behalf of the county and the person affected or the agent making the application, as to the full value and assessed value of the property which stipulation sets forth the facts upon which the reduction in value is premised, the county board may, at a hearing, (a) accept the stipulation, waive the appearance of the person affected or the agent and change the assessed value in accordance with Section 1610.8, or (b) reject the stipulation and set or reset the application for reduction for hearing.

History.—Stats. 1967, p. 1907, in effect July 5, 1967, added all after ". . . pertinent to the inquiry; . . ." in the second sentence. Stats. 1974, Ch. 311, p. 612, in effect January 1, 1975, renumbered the section which was formerly numbered 1608; and substituted "full value" for "full cash value", and deleted "public" after "county board may, at a" in the second sentence, and substituted "1610.8" for "1605" in (a) thereof.

Presumption of conformity.—As the reduction to writing of testimony of witnesses examined by the board is not required, upon review of such proceedings in the courts it must be presumed that applicants were examined in conformity with the provisions of the statute. Garretson v. Board of Supervisors, 61 Cal. 54.