2005 California Revenue and Taxation Code Sections 1840-1841 Article 1.5. Review of Assessment of Publicly Owned Property

1840.  If any county, city and county, or municipal corporation
desires to secure a review, equalization, or adjustment of the
assessment of its property by the board pursuant to subdivision (g)
of Section 11 of Article XIII of the California Constitution, it
shall apply to the board therefor in writing on or before the third
Monday in July, or within two weeks after the completion and delivery
by the assessor of the local roll containing the assessment to the
auditor as provided in Section 617, whichever is the later.  If the
assessment objected to is one made outside the regular period for
such assessments, the application for review shall be filed with the
board within 60 days from the date the tax bill is mailed to the
assessee.
   Every application shall show the facts claimed to require action
of the board, and a copy thereof shall be filed with the assessor
whose assessment is questioned.  Upon receipt of a timely
application, the board shall afford the applicant notice and a
hearing in accordance with such rules and regulations as the board
may prescribe.  The failure to file a timely application shall bar
the applicant from relief under subdivision (g) of Section 11 of
Article XIII or this section.
1841.  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.