Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 1.7. Assessment Hearing Officers*

Section 1639

1639. Conduct and report of hearing officer. The hearing officer shall conduct the hearing and shall prepare a summary report of the proceedings together with his recommendation on the assessment protest. The hearing officer shall transmit his report and recommendation to the clerk of the board of supervisors. The report and recommendation shall not constitute precedent for future proceedings initiated by the applicant or other applicants.

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