Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0078

190.0078 Rules. An assessment appeals board has no legal authority to pass resolutions through which the board adopts rules of notice and procedures, such as a rule which authorizes the clerk to schedule a preliminary hearing if requested by one of the parties to an assessment appeal.

Article XIII, section 16 of the California Constitution vests authority in county boards of supervisors, and not the assessment appeals boards, to adopt rules of notice and procedures for assessment appeals boards. Thus, the failure by the board of supervisors to properly pass the resolution renders the rule void and unenforceable. C 6/16/99.