Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5911 — PROPERTY TAXPAYERS' BILL OF RIGHTS

Cal. Rev. & Tax. Code § 5911

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1994-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

It is the intent of the Legislature in enacting this part to ensure that:

Citator

Cal. Rev. & Tax. Code § 5911 — PROPERTY TAXPAYERS' BILL OF RIGHTS is in force in the current edition of the Code, and nothing recorded condemns it.

It is the intent of the Legislature in enacting this part to ensure that:

(a) Taxpayers are provided fair and understandable explanations of their rights and duties with respect to property taxation, prompt resolution of legitimate questions and appeals regarding their property taxes, and prompt corrections when errors have occurred in property tax assessments.

(b) The board designate a taxpayer’s advocate position independent of, but not duplicative of, the board’s existing property tax programs, to be specifically responsible for reviewing property tax matters from the viewpoint of the taxpayer, and to review and report on, and to recommend to the board’s executive officer any necessary changes with respect to, property tax matters as described in this part.