Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0037

190.0037 Evidence. An individual appeals board member may not introduce comparable sales evidence at an appeals hearing. The property tax statutes and regulations require appeals board members to decide applications based solely on evidence presented by the parties or obtained by the board acting as a body. Therefore, if an appeals board member wishes to hear or to obtain evidence not provided by the parties, he or she must make a motion to the appeals board. If the appeals board approves the motion, then pursuant to Revenue and Taxation Code section 1609.4, it may issue subpoenas or take other action necessary to obtain the evidence or testimony. C 2/2/99.