§ 1641.2. — 1641.2. (Added by Stats. 1995, Ch. 958, Sec. 1.)

California § 1641.2.

• Jurisdiction: California
• Code RTC: Revenue 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. 1.7.: ARTICLE 1.7. Assessment Hearing Officers

Text

Notwithstanding the provisions of Section 1604, if within 90 days of the expiration of the two-year period specified in Section 1604 within which a county board is required to hear evidence and make a final determination on an application for reduction in assessment, a taxpayer or his or her agent objects to an assessment appeals board member pursuant to Section 1624.4 or makes application for a hearing officer’s recommendation to be heard before the county board pursuant to Section 1641.1, the two-year period shall be extended by 90 days.

Legislative History

Added by Stats. 1995, Ch. 958, Sec. 1. Effective October 16, 1995.