NR# 64-A
Date: December 26, 2000
Customer and Taxpayer Services Division
Andal Announces Assessment Practices Survey Released For
Kern County
Dean Andal, Chairman, State Board of Equalization announced
today the release of an assessment practices survey report
on Kern County.
Approximately once every five years, the BOE conducts a review
of each county's assessment functions. Issued as "Assessment
Practices Surveys," these reports make recommendations
to strengthen or improve local property tax assessment programs.
The current report provides some recommendations to improve
the effectiveness of the assessor's operations. The recommendations
include:
- Develop a comprehensive appraisal program for review of
properties that experience a decline in value.
- Properly account for abandonment costs in the analysis
of petroleum producing properties.
- Annually assess all manufactured homes at the lower of
factored base year value or current market value.
The BOE's County Property Tax Division conducted the review
of the assessor's operation to ensure that properties are
being assessed properly and efficiently. The review focused
on the quality of the 1999-2000 Kern County local assessment
roll, which contained 376,805 assessments with an enrolled
taxable value of $40,295,934,000.
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