Laws, Regulations & Annotations

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180.0000 ASSESSMENT APPEALS

Annotation 180.0074

180.0074 Formal Exchange of Information. Revenue and Taxation Code section 1606 provides for the pre-hearing production of information by both sides during the course of an assessment appeal as a means of limited discovery to prevent surprise during the hearing. The required information must be sufficient to put the opposing party on "reasonable notice" as to the testimony and evidence to be introduced at the hearing, but the details of the evidence and testimony need not be exchanged. C 12/8/1997.