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PTLG Table of Contents > Property Tax Annotations > A > 190.0000 ASSESSMENT APPEALS BOARD > 190.0070

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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A

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0070

190.0070 Penalty Review Authority. The authority of an assessment appeals board under Property Tax Rule 302(b) to review, equalize, and adjust penal and escape assessments, excluding only Revenue and Taxation Code section 531.1 escape assessments, extends to 25 percent penalty assessments imposed pursuant to section 504 of the Code. C 2/8/80.