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 1641.2
1641.2. Objection to board member; extension. Notwithstanding the provisions of Section 1604, if within 90 days of the expiration of the two-year period specified in Section 1604 within which a county board is required to hear evidence and make a final determination on an application for reduction in assessment, a taxpayer or his or her agent objects to an assessment appeals board member pursuant to Section 1624.4 or makes application for a hearing officer's recommendation to be heard before the county board pursuant to Section 1641.1, the two-year period shall be extended by 90 days.
History.—Added by Stats. 1995, Ch. 958, in effect October 16, 1995.
* Article 1.7 was added by Stats. 1970, p. 1512, in effect September 2, 1970.