Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 3. Equalization
CHAPTER 1. Equalization by County Board of Equalization (View entire chapter)
Article 1 Generally
- 1601 Notice
- 1602 Inspection
- 1603 Applications
- 1603.1 Extension for filing application for equalization [Repealed]
- 1603.1 Application; stipulation [Repealed]
- 1603.5 Duplicate applications
- 1604 Regular equalization period
- 1605 Notice and review of assessment made outside regular period
- 1605.4 Nature of hearings
- 1605.5 Property subject to change in ownership or newly constructed
- 1605.6 Notification of hearing
- 1606 Exchange of information
- 1607 Examination; stipulation
- 1608 Examination; waiver
- 1609 Rules of evidence
- 1609.2 Prohibited evidence [Repealed]
- 1609.4 Evidence; subpoenas
- 1609.5 Subpoenas; state board employees
- 1609.6 Confidential information
- 1609.8 Valuation of property
- 1610 Presumption of value [Repealed]
- 1610.2 Presence of assessor
- 1610.4 False statements
- 1610.6 Entire roll
- 1610.8 Individual assessments
- 1611 Request for transcript
- 1611.5 Record, transcript, findings, and conclusions
- 1611.6 Attorney fees
- 1612 Record [Repealed]
- 1612.5 Employees representing applicants [Repealed]
- 1612.5 Employees, members, and hearing officers; representing applicants
- 1612.7 Applications by employees [Repealed]
- 1612.7 Applications by employees, members, hearing officers; representing immediate family
- 1613 Changes on roll [Repealed]
- 1614 Delivery of roll to auditor
- 1615 Court action
Article 1.5 Equalization by Assessment Appeals Boards
- 1620 Applicability of article
- 1621 Number of boards limited
- 1622 Selection of members
- 1622.1 Selection of members; direct appointment
- 1622.2 County board of supervisors members
- 1622.5 Alternate members
- 1622.6 Application for equalization by member or alternate
- 1623 Term of office
- 1623.1 Selection of replacements; direct appointment
- 1624 Eligibility
- 1624.01 Training
- 1624.02 Training by the State Board of Equalization
- 1624.05 Eligibility; county population in excess of 200,000
- 1624.1 Assessor employee disqualified
- 1624.2 Interest bars participation
- 1624.3 Members barred from representing applicants [Repealed]
- 1624.4 Objection to board member
- 1625 Removal of members
- 1626 Discontinuance of boards
- 1626.1 Additional boards
- 1628 Clerk's duties
- 1630 Statement of intention
Article 1.7 Assessment Hearing Officers
- 1636 Appointment of hearing officer
- 1636.2 Hearing officers barred from representing applicants [Repealed]
- 1636.5 Applications filed by hearing officers [Repealed]
- 1637 Procedure
- 1638 Representatives of assessor and assessee
- 1639 Conduct and report of hearing officer
- 1640 Hearing officer's report
- 1640.1 Hearing officer's report
- 1641 County board's alternatives [Repealed]
- 1641 Action by county board
- 1641.1 Action by county board; application for hearing
- 1641.2 Objection to board member; extension
- 1641.5 Final administrative decision; board of supervisor resolution
Article 1.9 Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
- 1642 Unitary mining and mineral property
- 1643 Hearing procedure
- 1644 Report and recommendation
- 1645 County board of equalization; assessment appeals board procedures
- 1645.5 Definition
Article 2 Duties of Auditor
- 1646 Entry of totals
- 1646.1 Correction of the roll
- 1647 Valuation statements
- 1648 Contents
- 1649 Transmission
- 1650 Civil penalty
- 1651 Transmission of roll