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 1.7. Assessment Hearing Officers*

Section 1636

1636. Appointment of hearing officer. The county board of supervisors may appoint one or more assessment hearing officers or contract with the Office of Administrative Hearings for the services of an administrative law judge pursuant to Chapter 14 (commencing with Section 27720) of Part 3 of Division 2 of Title 3 of the Government Code to conduct hearings on any assessment protests filed under Article 1 (commencing with Section 1601) of this chapter and to make recommendations to the county board of equalization or assessment appeals board concerning the protests. Only persons meeting the qualifications prescribed by Section 1624 may be appointed as an assessment hearing officer.

History.—Stats. 1995, Ch. 938, in effect January 1, 1996, operative July 1, 1997, substituted "Hearings" for "Procedure" after "Administrative", substituted "an administrative law judge" for "a hearing officer" after "services of" and substituted "the" for "such" after "concerning" in the first sentence.

* Article 1.7 was added by Stats. 1970, p. 1512, in effect September 2, 1970.