Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 4. Equalization with Assistance of Appraisal Commission

Section 1721

1721. Prohibition of other appraisals. Save assessments by the assessor or valuations of individual parcels by the county board during its authorized sessions, taxable property shall not be appraised for taxation under authority of any county except under this article.

Use of independent experts.—Investigations conducted by the Board of Supervisors through independent experts concerning loss of property taxes does not violate this section where it is contemplated that such investigation will reveal cases requiring assessments by the assessor. Knoff v. City and County of San Francisco, 1 Cal.App.3d 184.