What is the legal authority for the assessment appeal process?
Section 16 of Article XIII of the California Constitution provides for the establishment of local boards of equalization. The Legislature enacted sections 1601 through 1645.5 of the Revenue and Taxation Code to provide for the statutory requirements, and the State Board of Equalization has adopted Property Tax Rules 301-329 to provide further guidance and interpretation of the statutes. Additionally, many County Boards of Supervisors have adopted local rules for the appeals process.
Section 16 of Article XIII of the California Constitution provides for the establishment of local boards of equalization. The Legislature enacted sections 1601 through 1645.5 of the Revenue and Taxation Code to provide for the statutory requirements, and the State Board of Equalization has adopted Property Tax Rules 301-326 to provide further guidance and interpretation of the statutes. Additionally, many County Boards of Supervisors have adopted local rules for the appeals process.
