California Code
DIVISION 1 - PROPERTY TAXATION
PART 3 - EQUALIZATION

CHAPTER 1 - Equalization by County Board of Equalization

ARTICLE 1 - Generally

Section 1601. - 1601. (a) For purposes of this article, “county board” shall...

Section 1602. - 1602. The roll or a copy thereof shall be made...

Section 1603. - 1603. (a) A reduction in an assessment on the local...

Section 1603.5. - 1603.5. (a) In the event a duplicate application for reduction...

Section 1604. - 1604. (a) (1) In counties of the first class, annually,...

Section 1605. - 1605. (a) An assessment made outside of the regular assessment...

Section 1605.4. - 1605.4. Equalization hearings shall be open and public except that,...

Section 1605.5. - 1605.5. (a) (1) The county board shall hear applications for...

Section 1605.6. - 1605.6. After the filing of an application for reduction of...

Section 1606. - 1606. (a) (1) Any applicant for a change of an...

Section 1607. - 1607. Before the county board makes any reduction, it shall...

Section 1608. - 1608. Notwithstanding the provisions of Section 1607, the county board...

Section 1609. - 1609. The hearing need not be conducted according to technical...

Section 1609.4. - 1609.4. On the hearing of the application, the county board...

Section 1609.5. - 1609.5. (a) Whenever an employee of the board is desired...

Section 1609.6. - 1609.6. Nothing in Section 1610.8 shall be construed as permitting...

Section 1609.8. - 1609.8. When valuing property, a county board shall follow the...

Section 1610.2. - 1610.2. The assessor in person or through a deputy shall...

Section 1610.4. - 1610.4. Every person who wilfully states anything which he knows...

Section 1610.6. - 1610.6. The county board shall neither raise nor lower the...

Section 1610.8. - 1610.8. After giving notice as prescribed by its rules, the...

Section 1611. - 1611. The county board shall make a record of the...

Section 1611.5. - 1611.5. Written findings of fact of the county board shall...

Section 1611.6. - 1611.6. If the county board fails to make findings upon...

Section 1612.5. - 1612.5. The following persons may not represent an applicant for...

Section 1612.7. - 1612.7. (a) The following persons shall notify the clerk of...

Section 1614. - 1614. (a) The clerk of the county board shall keep...

Section 1615. - 1615. No action or proceeding shall be brought in any...

Section 1616. - 1616. (a) Nothing in this chapter or in any other...

ARTICLE 1.5 - Equalization by Assessment Appeals Board

Section 1620. - 1620. The board of supervisors of any county may by...

Section 1621. - 1621. The board of supervisors may create as many assessment...

Section 1622. - 1622. An assessment appeals board shall consist of three members...

Section 1622.1. - 1622.1. (a) As an alternative to the selection procedure provided...

Section 1622.2. - 1622.2. (a) Up to two members of a county board...

Section 1622.5. - 1622.5. In any county in which two or more boards...

Section 1622.6. - 1622.6. (a) (1) An application for equalization filed pursuant to...

Section 1623. - 1623. (a) The term of office of members selected to...

Section 1623.1. - 1623.1. As an alternative to the nomination and selection procedure...

Section 1624. - 1624. (a) A person is not eligible for nomination for...

Section 1624.01. - 1624.01. (a) On and after January 1, 2001, any person...

Section 1624.02. - 1624.02. (a) Every person newly selected for membership on or...

Section 1624.05. - 1624.05. (a) A person shall not be eligible for nomination...

Section 1624.1. - 1624.1. (a) A person shall not be qualified to be...

Section 1624.2. - 1624.2. No member of an assessment appeals board shall knowingly...

Section 1624.4. - 1624.4. (a) The party affected by an equalization proceeding or...

Section 1625. - 1625. Any member of an assessment appeals board may be...

Section 1626. - 1626. The board of supervisors of any county which has...

Section 1626.1. - 1626.1. Notwithstanding Section 1623, the board of supervisors of any...

Section 1628. - 1628. The clerk of the board of supervisors shall be...

Section 1630. - 1630. (a) Any real property owner the use of whose...

ARTICLE 1.7 - Assessment Hearing Officers

Section 1636. - 1636. The county board of supervisors may appoint one or...

Section 1637. - 1637. (a) Hearings before an assessment hearing officer shall be...

Section 1638. - 1638. The applicant may be represented in the hearing of...

Section 1639. - 1639. The hearing officer shall conduct the hearing and shall...

Section 1640. - 1640. The clerk shall transmit in writing at the conclusion...

Section 1640.1. - 1640.1. (a) The clerk shall transmit in writing at the...

Section 1641. - 1641. Upon the recommendation of an assessment hearing officer the...

Section 1641.1. - 1641.1. (a) Upon being notified of the recommendation of an...

Section 1641.2. - 1641.2. Notwithstanding the provisions of Section 1604, if within 90...

Section 1641.5. - 1641.5. (a) Notwithstanding any other provision of law, the board...

ARTICLE 1.9 - Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County

Section 1642. - 1642. (a) An assessee of mining or mineral property located...

Section 1643. - 1643. (a) The panel of hearing officers shall conduct the...

Section 1644. - 1644. The report and recommendation of the panel of hearing...

Section 1645. - 1645. (a) If, within 30 days following receipt of the...

Section 1645.5. - 1645.5. For purposes of this article, the term “unitary property”...

ARTICLE 2 - Duties of Auditor

Section 1646. - 1646. As soon as the auditor receives the local roll...

Section 1646.1. - 1646.1. Upon receiving a statement from the clerk prepared under...

Section 1647. - 1647. Annually, on or before August 15th, the auditor shall...

Section 1648. - 1648. The valuation statements shall show such information as the...

Section 1649. - 1649. As soon as the valuation statements are prepared, the...

Section 1650. - 1650. Every auditor who fails to transmit the valuation statements...

Section 1651. - 1651. Immediately upon completion of his duties under Section 1646,...

ARTICLE 4 - Equalization with Assistance of Appraisal Commission

Section 1716. - 1716. Whenever the board of supervisors and the assessor of...

Section 1717. - 1717. The appraisal commission may employ any technical assistants it...

Section 1717.1. - 1717.1. The requirements of Sections 670, 671 and 673 shall...

Section 1718. - 1718. All work done under this article is in furtherance...

Section 1719. - 1719. The expenses of this appraisal are a county charge,...

Section 1720. - 1720. A contract shall not be made with any person...

Section 1721. - 1721. Save assessments by the assessor or valuations of individual...

CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards

ARTICLE 1 - Findings and Declarations

Section 1750. - 1750. The Legislature finds and declares all of the following:...

ARTICLE 2 - Definitions

Section 1751. - 1751. For the purposes of this chapter, the following definitions...

ARTICLE 3 - Establishment and Procedure

Section 1752. - 1752. (a) The boards of supervisors of two or more...

Section 1752.1. - 1752.1. A multijurisdictional assessment appeals board shall be established by...

Section 1752.2. - 1752.2. The participating counties may adopt a set of rules...

Section 1752.3. - 1752.3. Unless otherwise specified in this chapter, the multijurisdictional assessment...

Section 1752.4. - 1752.4. (a) Nothing in this chapter or in any other...

ARTICLE 4 - Organization

Section 1753. - 1753. The multijurisdictional assessment appeals board shall include a minimum...

Section 1753.1. - 1753.1. (a) A member of the multijurisdictional assessment appeals board...

Section 1753.2. - 1753.2. Members of the board of supervisors are ineligible to...

Section 1753.3. - 1753.3. Any legal action filed by the county assessor or...

ARTICLE 5 - Lead Clerk

Section 1754. - 1754. (a) The county clerk of the county where the...

ARTICLE 6 - Admission and Withdrawal

Section 1755. - 1755. A county may be added as a participating county...

Section 1755.1. - 1755.1. (a) A participating county may withdraw from the multijurisdictional...

ARTICLE 7 - Repeal Date

Section 1756. - 1756. This chapter shall remain in effect only until January...

CHAPTER 2 - Equalization by State Board of Equalization

ARTICLE 1 - Generally

Section 1815. - 1815. When valuing property, the board shall follow the provisions...

Section 1816. - 1816. When valuing property other than “state-assessed property” as defined...

Section 1817. - 1817. Commencing with the 1987–88 fiscal year and annually thereafter,...

ARTICLE 1.5 - Review of Assessment of Publicly Owned Property

Section 1840. - 1840. If any county, city and county, or municipal corporation...

Section 1841. - 1841. When the review, equalization, and adjustment are completed, the...

CHAPTER 3 - The Equalized County Assessment Roll

Section 2050. - 2050. Whenever, for the purpose of determining the assessed value...

Section 2051. - 2051. The last equalized roll means the entire assessment roll...

Section 2052. - 2052. The local roll as delivered to the auditor pursuant...

Section 2053. - 2053. If the board makes any change in the local...

Section 2055. - 2055. If the county board of equalization, or an assessment...

Section 2056. - 2056. Whenever it becomes necessary for any purpose otherwise required...

Section 2125. - 2125. In any county in which tax receipts derived from...