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 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County* †
1644. Report and recommendation. The report and recommendation of the panel of hearing officers shall be transmitted to the county clerk of each of the counties concerned. Each county clerk shall transmit a copy of the report and recommendation to the protesting party, the assessor, and to the board of equalization or the assessment appeals board of the county concerned within 14 days of the receipt thereof.
* Article 1.9 was added by Stats. 1988, Ch. 1480, in effect January 1, 1989.
† Section 2 of Stats. 1988, Ch. 1480, provided that notwithstanding Section 17610 of the Government Code, if the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. Sec. 3 thereof provided that this act shall be applicable to property taxes levied for the 1989–90 fiscal year and fiscal years thereafter.