Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 1. Generally

Section 1609.5

1609.5. Subpoenas; state board employees. (a) Whenever an employee of the board is desired as a witness before a county board in a hearing on an application for reduction, a subpoena requiring his or her attendance may be served by delivering a copy either to the employee personally or to the executive director of the board at his or her office in Sacramento.

(b) The employee shall attend as a witness as required by the subpoena, regardless of the distance to be traveled, provided that the subpoena is accompanied by fees payable to the State Board of Equalization in the amount of two hundred dollars ($200) per day for each day that the employee is required to remain in attendance pursuant to the subpoena. These fees are to be paid by the party requesting the subpoena.

(c) The employee shall receive the salary or other compensation to which he or she is normally entitled during the time that he or she travels to and from the place where the hearing is conducted and while he or she is required to remain at that place pursuant to the subpoena. He or she shall also receive usual and customary travel expenses and per diem. If the actual expenses should later prove to be less than the amount paid by the party, the excess shall be refunded by the board.

(d) If the employee is subpoenaed at the request of the applicant and the county board grants a reduction in the assessment, the county board may reimburse the applicant in whole or in part for the actual witness fees paid pursuant to this section.

(e) Any person who pays or offers to pay any money or other form of consideration for the services of any employee of the board required to appear as a witness, other than the compensation provided in this section, is guilty of a misdemeanor, and any employee who receives this payment is guilty of a misdemeanor.

History.—Added by Stats. 1974, Ch. 651, p. 1514, in effect January 1, 1975. Sec. 2 thereof provided no payment by state to local governments because of this act. Stats. 1979, Ch. 516, in effect January 1, 1980, substituted "two hundred dollars ($200)" for "one hundred fifty dollars ($150)" in the first sentence of the second paragraph. Stats. 2003, Ch. 471 (SB 1062), in effect January 1, 2004, added the subdivision letter designations; added "or her" after "his" twice and substituted "director" for "secretary" after "to the executive" in the first sentence of subdivision (a); added "that" after "traveled, provided", substituted "the" for "such" after "each day that", and substituted "the" for "such" after " attendance pursuant to" in the first sentence and substituted "These" for "Such" before "fees are to" in the second sentence of subdivision (b); added "that" after "during the time", substituted "that" for "such" after "remain at", substituted "the" for "such" after "pursuant to", and added "or she" after "he" three times in the first sentence, and added "or she" after "he" in the second sentence of subdivision (c); substituted "If" for "In the event" before "the employee is" in the first sentence of subdivision (d); and substituted "this" for "any such" after "employee who receives" in the first sentence of subdivision (e).