California Revenue and Taxation Code

§ 1637

RTC § 1637 Effective Jul 24, 1995Div. 1 · Part 3 · Ch. 1 · Art. 1.7

Statute text

(a)Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of Article 1 (commencing with Section 1601) governing equalization proceedings by a county board of equalization or an assessment appeals board. The assessment hearing officer may conduct hearings on applications where all of the following apply:

(1)The applicant is the assessee and has filed an application under Section 1603.

(2)For counties in which the board of supervisors has not adopted the provisions of Section 1641.1, the total assessed value of the property under consideration, as shown on the current assessment roll, does not exceed five hundred thousand dollars ($500,000); or the property under consideration is a single-family dwelling, condominium or cooperative, or a multiple-family dwelling of four units or less regardless of value.

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Legislative history

Amended by Stats. 1995, Ch. 164, Sec. 3. Effective July 24, 1995.