Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0021

190.0021 Application Filing Fee. There exists no express statutory authority for a county board of supervisors to adopt a rule requiring payment of a deposit for an assessment appeals hearing. The fact that there are statutorily authorized fees for other services in connection with the appeals process indicates that the Legislature viewed fees and other charges as a matter of statewide concern and intended to circumscribe counties' authority to act in this area. Thus, a county has no authority to adopt a rule requiring payment of a deposit. Further, the rulemaking authority conferred on counties by section 16 of article XIII of the California Constitution is limited to the adoption of rules of notice and procedures even when they do not involve matters of statewide concern. C 11/30/2001.