Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0016

190.0016 Application. Government Code section 16.5 authorizes the use of and prescribes guidelines for electronic or digital signatures "in any written communication with a public entity. . . in which a signature is required or used." The Revenue and Taxation Code and Board property tax rules do not prohibit use of such signatures and, therefore, an assessment appeals board clerk has discretion to permit an electronic or digital signature, provided that the clerk believes the signature complies with the requirements of Revenue and Taxation Code section 1603 and Property Tax Rule 305 governing the contents of a valid application. C 12/8/2000.