California Government Code

§ 15640

GOV § 15640 Effective Jan 1, 2022Div. 3 · Title 2 · Part 9 · Ch. 2

Statute text

(a)The State Board of Equalization shall make surveys in each county and city and county to determine the adequacy of the procedures and practices employed by the county assessor in the valuation of property for the purposes of taxation and in the performance generally of the duties enjoined upon the county assessor.

(b)The surveys shall include a review of the practices of the assessor with respect to uniformity of treatment of all classes of property to ensure that all classes are treated equitably, and that no class receives a systematic overvaluation or undervaluation as compared to other classes of property in the county or city and county.

(c)The surveys may include a sampling of assessments from the local assessment rolls. Any sampling conducted pursuant to subdivision (b) of Section 15643 shall be sufficient in size and dispersion to ensure an adequate representation therein of the several classes of property throughout the county.

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Legislative history

Amended by Stats. 2021, Ch. 50, Sec. 124. (AB 378) Effective January 1, 2022.