Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 1.5. Equalization by Assessment Appeals Boards*

Section 1620

1620. Applicability of article. The board of supervisors of any county may by ordinance create assessment appeals boards for the county to equalize the valuation of taxable property within the county for the purpose of taxation.

History.—Stats. 1974, Ch. 311, p. 613, in effect January 1, 1975, substituted "The board of supervisors of any county may by ordinance create assessment appeals boards for the county" for "This article only applies to those counties which, pursuant to Section 9.5 of Article XIII of the Constitution, have created tax appeals boards".

Judicial review.—Courts will review the record of an appeals board decision on petition of the county. The scope of review is limited, however, to a determination of whether any substantial evidence supports the decision. Los Angeles County v. Tax Appeals Board No. 2, 267 Cal.App.2d 830.

Third-party applications.—There is no law authorizing the filing of a third-party application with an Assessment Appeals Board to increase the assessment of another person's property. Granting such a hearing is entirely within the discretion of the board as a part of its power to equalize on its own motion assessments of property within the county. Stevens v. Fox Realty Corp., 23 Cal.App.3d 199.

* Added by Stats. 1961, p. 1382, operative Nov. 6, 1962, on adoption of Section 9.5 of Article XIII of the Constitution. Stats. 1974, Ch. 180, p. 364, in effect April 24, 1974, applicable to assessments made on and after the 1974 lien date, substituted "Assessment Appeals Boards" for "Tax Appeals Boards".