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DIVISION 1. PROPERTY TAXATION 50-5911›PART 3. EQUALIZATION 1601-2125›CHAPTER 2. Equalization by State Board of Equalization 1815-1841›ARTICLE 1.5. Review of Assessment of Publicly Owned Property 1840-1841

§ 1841

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

When the review, equalization, and adjustment are completed, the executive director of the board shall transmit to the auditor and the governing body of the taxing agency whose assessment is questioned, and to the applicant a notice of the action of the board with respect to the assessment. The notice is prima facie evidence of the regularity of all proceedings of the board resulting in the action that is the subject matter of the notice. Upon receipt of the notice the auditor shall enter upon the local roll any change in the assessment resulting from the action of the board.

(Amended by Stats. 2003, Ch. 471, Sec. 18. Effective January 1, 2004.)

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California Revenue and Taxation Code

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