§ 1841. — 1841. (Amended by Stats. 2003, Ch. 471, Sec. 18.)

California § 1841.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 3.: PART 3. EQUALIZATION
• Ch. 2.: CHAPTER 2. Equalization by State Board of Equalization
• Art. 1.5.: ARTICLE 1.5. Review of Assessment of Publicly Owned Property

Text

When the review, equalization, and adjustment are completed, the executive director of the board shall transmit to the auditor and the governing body of the taxing agency whose assessment is questioned, and to the applicant a notice of the action of the board with respect to the assessment. The notice is prima facie evidence of the regularity of all proceedings of the board resulting in the action that is the subject matter of the notice. Upon receipt of the notice the auditor shall enter upon the local roll any change in the assessment resulting from the action of the board.

Legislative History

Amended by Stats. 2003, Ch. 471, Sec. 18. Effective January 1, 2004.