Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0037.005

190.0037.005 Evidence. The prohibition against disclosure of a taxpayer�s information requested by the assessor does not apply when the taxpayer is a party to an assessment appeal proceeding. The court in Chanslor-Western Oil & Dev. Co. v. Cook (1980) 101 Cal.App.3d 407 noted that Revenue and Taxation Code section 1609.4 provides that an assessor may introduce new evidence of full cash value of a parcel of property at the hearing and may also introduce information obtained pursuant to section 441. The court confirmed that this section allows the assessor to use at the appeals hearing information obtained pursuant to section 441 that is limited to either market data or information obtained from the taxpayer seeking the reduction. Thus, the Assessor is required to present evidence of information supporting its assessment at the hearing, but the taxpayer and assessor are entitled to protect from public disclosure any information that derives value from not being publicly known and that is the subject of efforts that are reasonable under the circumstances to maintain its secrecy. Either the taxpayer or assessor may request that certain data be presented at a hearing that is closed to the public. C 4/29/2014.