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 1609.4

1609.4. Evidence; subpoenas. On the hearing of the application, the county board may subpoena witnesses and books, records, maps, and documents and take evidence in relation to the inquiry. The assessor may introduce new evidence of full cash value of a parcel of property at the hearing and may also introduce information obtained pursuant to Section 441. If the assessor proposes to introduce evidence to support a higher assessed value than he placed on the roll, he shall, at least 10 days prior to the hearing, inform the applicant of the higher assessed value and the evidence proposed to be introduced and he may thereafter introduce such evidence at the hearing.

No subpoena to take depositions shall be issued nor shall depositions be considered for any purpose by the county board or the assessment appeals board.

History.—Stats. 1966, p. 672 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year, added "and books, records, maps, and documents" and the last sentence. Stats. 1967, p. 3446, in effect August 25, 1967, added clause beginning ". . . and may also add . . ." at the end of the second sentence; and added the last paragraph. Stats. 1968, p. 2292, in effect November 13, 1968, added the third sentence of the first paragraph relating to evidence of higher value. Stats. 1974, Ch. 180, p. 361, in effect April 24, 1974, renumbered the section which was formerly numbered 1609.

Allowable evidence.—An assessor's use of information obtained pursuant to Section 441 of the Code is limited to either market data or information obtained from the taxpayer seeking the reduction, and not relating to the business affairs of another taxpayer. Chanslor-Western Oil and Development Co. v. Cook, 101 Cal.App.3d 407. While an assessment appeal hearing is an equalization procedure, this section expressly states that an assessor may introduce information obtained pursuant to Section 441 at the hearing. State Board of Equalization v. Ceniceros, 63 Cal.App.4th 122.

Depositions—perpetuating testimony.—Depositions of assessors and their assistants cannot be taken for the purpose of perpetuating testimony under Section 2017 of the Code of Civil Procedure because depositions are not admissible either at the local equalization hearing or at a subsequent court review. Hunt-Wesson Foods, Inc. v. Stanislaus County, 273 Cal.App.2d 92; Campbell Chain Co. v. Alameda County, 12 Cal.App.3d 248.