Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 4. Assessment by State Board of Equalization Generally

Article 3. Reassessments and Allocation Corrections*

Section 742

742. Hearing on petition for reassessment. Upon receipt of a timely petition for reassessment, the board shall set a time and place within the state for hearing on the petition. Notice thereof shall be mailed to the assessee at its address as shown in the records of the board, not less than 10 working days in advance of the date of the hearing.

History.—Stats. 1988, Ch. 821, in effect January 1, 1989, substituted "10 working" for "five" in the second sentence.

Scope of review.—The trial court did not err in admitting evidence regarding application of the Board's valuation methods used for railroads' properties beyond that contained in the administrative record and in deciding the primary question of validity of the methods de novo, where the railroads' central claim was that the valuation methods employed by the board were fundamentally inappropriate for the assessment of railroad operating assets. Where the claim is that, due to the basic undisputed characteristics shared by an entire class of properties, the challenged method will produce systematic errors if applied to properties in that class, the issue is legal, not factual. Union Pacific Railroad Co. v. State Board of Equalization, 231 Cal.App.3d 983.

Preponderance of evidence.—Board, at railroad reassessment hearings, did not fail to adhere to a preponderance of the evidence standard. Chief Counsel's advice that assessees' burden was "weight of the evidence, for example, more than 50 percent proof," described, in lay terms, the concept of a preponderance of evidence, and there was no evidence that the Board was systematically imposing a higher burden on railroads. Union Pacific Railroad Co. v. State Board of Equalization, 231 Cal.App.3d 983.

* Article 3 was added by Stats. 1976, Ch. 877, p. 1992, in effect January 1, 1977.