DIVISION 1. PROPERTY TAXATION 50-5911›PART 3. EQUALIZATION 1601-2125›CHAPTER 1. Equalization by County Board of Equalization 1601-1721›ARTICLE 1.7. Assessment Hearing Officers 1636-1641.5
§ 1640
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and shall transmit to the county board of equalization or assessment appeals board the hearing officer’s report and recommendation on the assessment protest. The protesting party shall be informed that the county board of equalization is bound by the recommendation of the assessment hearing officer.
(Amended by Stats. 1994, Ch. 705, Sec. 14. Effective January 1, 1995.)
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