Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

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 743

743. Continuance of hearing; record; transcript. The hearing may be continued by the board for good cause. The hearing shall be open to the public, except that upon conclusion of the taking of evidence the board may deliberate in private with the aid of its staff in reaching a conclusion. Upon written request, the board shall make a full record of the hearing and furnish the petitioner with a transcript thereof at the petitioner's expense.

History.—Stats. 1981, Ch. 261, in effect January 1, 1982, deleted "made in advance of the hearing" after "request" in the third sentence.

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