Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 1641.2 — Assessment Hearing Officers

Cal. Rev. & Tax. Code § 1641.2

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1995-10-16
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 1641.2 — Assessment Hearing Officers is in force in the current edition of the Code, and nothing recorded condemns it.

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.