Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 2. Equalization by State Board of Equalization

Article 1.5. Review of Assessment of Publicly Owned Property*

Section 1841

1841. Transmission of board action. When the review, equalization, and adjustment are completed, the executive director of the board shall transmit to the auditor and the governing body of the taxing agency whose assessment is questioned, and to the applicant a notice of the action of the board with respect to the assessment. The notice is prima facie evidence of the regularity of all proceedings of the board resulting in the action that is the subject matter of the notice. Upon receipt of the notice the auditor shall enter upon the local roll any change in the assessment resulting from the action of the board.

History.—Stats. 2003, Ch. 471 (SB 1062), in effect January 1, 2004, substituted "executive director" for "secretary" after "are completed, the" in the first sentence and substituted "that" for "which" after "in the action" in the second sentence.

* Article 1.5 was added by Stats. 1971, p. 3515, in effect March 4, 1972.