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

§ 1641.2

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Notwithstanding the provisions of Section 1604, if within 90 days of the expiration of the two-year period specified in Section 1604 within which a county board is required to hear evidence and make a final determination on an application for reduction in assessment, a taxpayer or his or her agent objects to an assessment appeals board member pursuant to Section 1624.4 or makes application for a hearing officer’s recommendation to be heard before the county board pursuant to Section 1641.1, the two-year period shall be extended by 90 days.

(Added by Stats. 1995, Ch. 958, Sec. 1. Effective October 16, 1995.)

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California Revenue and Taxation Code

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