California § 1609.4. 1609.4. (Added by renumbering Section 1609 by Stats. 1974, Ch. 180.)

California Statutes

§ 1609.4. — 1609.4. (Added by renumbering Section 1609 by Stats. 1974, Ch. 180.)

California § 1609.4.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 3.PART 3. EQUALIZATION

Ch. 1.CHAPTER 1. Equalization by County Board of Equalization

Art. 1.ARTICLE 1. Generally

This text of California § 1609.4. (1609.4. (Added by renumbering Section 1609 by Stats. 1974, Ch. 180.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 1609.4. (2026).

Text

On the hearing of the application, the county board may subpoena witnesses and books, records, maps, and documents and take evidence in relation to the inquiry. The assessor may introduce new evidence of full cash value of a parcel of property at the hearing and may also introduce information obtained pursuant to Section 441. If the assessor proposes to introduce evidence to support a higher assessed value than he placed on the roll, he shall, at least 10 days prior to the hearing, inform the applicant of the higher assessed value and the evidence proposed to be introduced and he may thereafter introduce such evidence at the hearing.
No subpoena to take depositions shall be issued nor shall depositions be considered for any purpose by the county board or the assessment appeals board.

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On the hearing of the application, the county board may subpoena witnesses and books, records, maps, and documents and take evidence in relation to the inquiry. The assessor may introduce new evidence of full cash value of a parcel of property at the hearing and may also introduce information obtained pursuant to Section 441. If the assessor proposes to introduce evidence to support a higher assessed value than he placed on the roll, he shall, at least 10 days prior to the hearing, inform the applicant of the higher assessed value and the evidence proposed to be introduced and he may thereafter introduce such evidence at the hearing.
No subpoena to take depositions shall be issued nor shall depositions be considered for any purpose by the county board or the assessment appeals board.