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 1614

1614. Delivery of roll to auditor. (a) The clerk of the county board shall keep an accurate record of all changes to the roll and all orders made by the county board. No later than the second Monday of each month the clerk shall deliver the statement of all changes made by the county board during the preceding calendar month to the auditor.

(b) This section does not prohibit the clerk from transmitting to the auditor changes to the roll more frequently than once per month.

(c) This section shall not be construed to require the clerk to deliver the statement described in subdivision (a) for a month in which the county board has made no changes to the roll.

History.—Stats. 1957, p. 963, in effect September 11, 1957, added "either" following "shall," "or, if the roll is a machine-prepared roll," in subdivision (a) and added subdivision (b). Stats. 1966. p. 673 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year, substituted "second Monday of each month" for "third day after adjournment of the county board", deleted former subdivision (a), and added "during the month of" to the affidavit. Stats. 2003, Ch. 199 (SB 1063), in effect January 1, 2004, designated the former first paragraph as subdivision (a), added the first sentence therein, substituted "No later than" for "On", before "the second Monday", added "to the roll" after "of all changes", and deleted " with an affixed affidavit, subscribed by him, as follows: "I, ____, swear that, as Clerk of the Board of Equalization of ____ County, I have kept correct minutes of all the acts of the board during the month of ____, __, touching alterations in the assessment roll, that all alterations agreed to or directed to be made have been included in the attached statement and that no other alterations are included therein" after "to the auditor" in the second sentence therein; and added subdivisions (b) and (c).

Entries after delivery to auditor.—The fact that the assessed value of certain property was reduced by allegedly illegal actions of a county board of equalization, including having its clerk enter the reductions on the tax roll after the tax roll had been delivered to the auditor, and of the board of supervisors after adjournment of the board of equalization in ordering reductions which had been omitted through clerical error, does not give another taxpayer whose property was not similarly reduced a cause of action even though his taxes were thereby increased where the taxpayer did not allege or prove that his property was similar in character or situation to the property reduced, or that his property was overvalued, or that the reduced property was undervalued by the reductions. Crothers v. Santa Cruz County, 151 Cal.App.2d 219.

Note.—Omission of Affidavit.—See annotations to Section 2601.