California Revenue and Taxation Code

§ 1622.6

RTC § 1622.6 Effective Jan 1, 2010Div. 1 · Part 3 · Ch. 1 · Art. 1.5

Statute text

(a)(1) An application for equalization filed pursuant to Section 1603 by a person described in Section 1612.7, or an application in which a person described in Section 1612.7 represents his or her spouse, parent, or child, shall be heard before an assessment appeals board panel consisting of three special alternate assessment appeals board members appointed by order of the presiding judge of the superior court in the county in which the application is filed.

(2)A special alternate assessment appeals board member may hear only the application for equalization set forth in the superior court order appointing the member.

(3)A person shall be eligible for appointment as a special alternate assessment appeals board member if he or she meets the criteria and files the documentation described in subdivisions (a) and (b) of Section 1624, subject to the prohibitions described in Sections 1624.1 and 1624.2.

…

Legislative history

Amended by Stats. 2009, Ch. 477, Sec. 5. (AB 824) Effective January 1, 2010.