Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 3. Equalization
Chapter 1. Equalization by County Board of Equalization
Article 1.7. Assessment Hearing Officers*
1638. Representatives of assessor and assessee. The applicant may be represented in the hearing of the application and shall have the right to offer evidence. The assessor may be represented in the hearing by an attorney if the applicant is represented by an attorney and one or more members of his staff, and the assessor and members of his staff shall have the right to offer evidence. The hearing shall be conducted in accordance with Section 1609. The hearing and disposition of applications shall be conducted in an informal manner.
History.—Stats. 1973, Ch. 468, p. 941, in effect January 1, 1974, added "an attorney if the applicant is represented by an attorney and" after "hearing" in the second sentence. Stats. 1984, Ch. 678, in effect January 1, 1985, substituted "1609" for "1609.2" after "Section" in the third sentence.
* Article 1.7 was added by Stats. 1970, p. 1512, in effect September 2, 1970.