CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

97

CHAPTER 57

Statutes of 2020

[ Approved by Governor September 9, 2020. Filed with Secretary of State September 9, 2020. ]

Introduced by Committee on Revenue and Taxation (Assembly Members Burke (Chair), Brough (Vice Chair), Chu, Gray, Levine, Mayes, Mullin, Quirk, and Luz Rivas)

March 16, 2020

An act to amend Section 1621 of the Revenue and Taxation Code, relating to taxation.

Vote: majority   Appropriation: no   Fiscal committee: no   Local program: no

LEGISLATIVE COUNSEL’S DIGEST

Existing property tax law authorizes the board of supervisors of any county to create assessment appeals boards for the county to equalize the valuation of taxable property within the county for purposes of taxation, as provided. Existing property tax law limits the number of assessment appeals boards that may be created within a county to 5.

This bill would delete this limitation and, instead, authorize the board of supervisors to create as many assessment appeals boards for the county as it deems necessary for the orderly and timely processing, hearing, and disposition of assessment appeals. The bill would also make nonsubstantive changes.

The people of the State of California do enact as follows:

SECTION 1.

Section 1621 of the Revenue and Taxation Code is amended to read:

1621.

The board of supervisors may create as many assessment appeals boards for the county as it deems necessary for the orderly and timely processing, hearing, and disposition of assessment appeals. An assessment appeals board shall be designated by number in the ordinance providing for its creation.