Scope of an Assessment Practices Survey

Government Code sections 15640 through 15642 and 15644 define the scope of a survey. As directed by those statutes, a survey addresses the adequacy of the procedures and practices employed by the Assessor in the valuation of property, the volume of assessing work as measured by property type, and the performance of other duties enjoined upon the Assessor.

Pursuant to Revenue and Taxation Code section 75.60, the BOE determines through the survey program whether a county assessment roll meets the standards for purposes of certifying the eligibility of the county to continue to recover costs associated with administering supplemental assessments. Such certification is obtained through a survey of assessment topics or statistical sampling of assessments.

In addition, Property Tax Rule 371, Significant Assessment Problems, identifies the areas of a County Assessor's assessment operation that are typically reviewed in a survey. The rule does not limit review of other topics that the BOE deems necessary for review to determine the adequacy of the practices employed by the Assessor.