Laws, Regulations & Annotations

A

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0030

190.0030 Changing Rolls. An assessment appeals board does not have the power to move a possessory interest assessment from the unsecured roll to the secured roll. Revenue and Taxation Code section 107, which authorizes boards of supervisors to place possessory interests on the secured roll, applies to boards of supervisors sitting as boards of supervisors, not as assessment appeals boards. The authority of an assessment appeals board is limited to correction of assessor's clerical errors and errors in judgment as to value. C 11/9/79.