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Earlier editions: 2020-112018-112026-09

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

§ 1639

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

The hearing officer shall conduct the hearing and shall prepare a summary report of the proceedings together with his recommendation on the assessment protest. The hearing officer shall transmit his report and recommendation to the clerk of the board of supervisors. The report and recommendation shall not constitute precedent for future proceedings initiated by the applicant or other applicants.

(Added by Stats. 1970, Ch. 797.)

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California Revenue and Taxation Code

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