Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 11935 — Administration

Cal. Rev. & Tax. Code § 11935

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2010-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) Any ordinance adopted pursuant to this part may include an administrative appeal process for resolution of disputes related to the documentary transfer tax.

Citator

Cal. Rev. & Tax. Code § 11935 — Administration is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Any ordinance adopted pursuant to this part may include an administrative appeal process for resolution of disputes related to the documentary transfer tax.

(b) Whether the amount of documentary transfer tax is determined by an administrative appeal process or established by a court of law, the value of the property established for purposes of determining the amount of documentary transfer tax due shall not be binding on the determination of the value of that property for property tax purposes by the county assessor, by an assessment appeals board, or by a court of law reviewing property tax values established by an assessment appeals board.