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

1609. Rules of evidence. The hearing need not be conducted according to technical rules relating to evidence and witnesses. Any relevant evidence may be admitted if it is the sort of evidence on which responsible persons are accustomed to rely in the conduct of serious affairs, regardless of the existence of any common law or statutory rule which might make improper the admission of such evidence over objection in civil actions. The applicant shall have the right to introduce evidence concerning the terms of sales of comparable property that has been sold.

History.—Added by Stats. 1968, p. 2293, in effect November 13, 1968. Stats. 1972, p. 2007, in effect March 7, 1973, added the second paragraph. Stats. 1973, Ch. 1009, p. 2006, in effect January 1, 1974, deleted a second paragraph which provided that the value of comparable properties as established by the assessor shall be considered by the board. Stats. 1974, Ch. 180, p. 362, in effect April 24, 1974, renumbered the section which was formerly numbered 1609.2. Stats. 1976, Ch. 995, p. 2363, in effect January 1, 1977, added the third sentence.

Construction.—Ratios calculated by the assessor's experts and employed to illustrate differences between the various sales that were being examined were not inadmissible under this section. The experts did not rely on the ratios alone to appraise the property. Rather, the ratios merely aided the appraisers in making the adjustments required by Property Tax Rules 4 and 8. Texaco Producing, Inc. v. Kern County, 66 Cal.App.4th 1029.