Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 3. Equalization
Chapter 1. Equalization by County Board of Equalization
Article 1.7. Assessment Hearing Officers*
1640. Hearing officer's report. The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and shall transmit to the county board of equalization or assessment appeals board the hearing officer's report and recommendation on the assessment protest. The protesting party shall be informed that the county board of equalization is bound by the recommendation of the assessment hearing officer.
History.—Stats. 1980, Ch. 1081, in effect September 26, 1980, deleted "not" before "bound" and "and that he is entitled to a full hearing before the county board or assessment appeals board" after "officer" in the second sentence. Stats. 1994, Ch. 705, in effect January 1, 1995, added "in writing. . .or" after "transmit", and added "or his or her agent" after "party" in the first sentence.
* Article 1.7 was added by Stats. 1970, p. 1512, in effect September 2, 1970.