Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0041

190.0041 Final Determination. An assessment appeals board's hearing and decision on a hearing officer's recommendation must be completed within two years to comply with Revenue and Taxation Code section 1604(c). If the appeals board fails to hear and to make a final determination within the prescribed two-year period, then the assessor is required to enroll the applicant's opinion of value, regardless of whether the applicant requests relief. A taxpayer's claim for refund of taxes resulting from such relief must be filed within four years of the payment of the taxes sought to be refunded pursuant to Revenue and Taxation Code section 5096. C 1/18/2001.