2005 California Revenue and Taxation Code Sections 1601-1615 Article 1. Generally

1601.  (a) For purposes of this article, "county board" shall mean a
county board of supervisors meeting as a county board of
equalization or an assessment appeals board.
   (b) In counties of the first class, the clerk shall give notice of
the time the county board will meet to equalize assessments by
publication in a newspaper.
   (c) In all other counties, immediately upon delivery of the roll
to the auditor, the clerk shall give notice of the period during
which assessment protests will be accepted, the place where they may
be filed, and the time the county board will meet to equalize
assessments by publication in a newspaper, if any is printed in the
county, or, if none, as directed by the board of supervisors.
1602.  The roll or a copy thereof shall be made available for
inspection by all interested parties during regular office hours of
the officer having custody thereof.
1603.  (a) A reduction in an assessment on the local roll shall not
be made unless the party affected or his or her agent makes and files
with the county board a verified, written application showing the
facts claimed to require the reduction and the applicant's opinion of
the full value of the property.  The form for the application shall
be prescribed by the State Board of Equalization.
   (b) (1) The application shall be filed within the time period from
July 2 to September 15, inclusive.  An application that is mailed
and postmarked September 15 or earlier within that period shall be
deemed to have been filed within the time period beginning July 2 and
continuing through and including September 15.
   (2) Notwithstanding paragraph (1), if the taxpayer does not
receive the notice of assessment described in Section 619 at least 15
calendar days prior to the deadline to file the application
described in this subdivision, the party affected, or his or her
agent, may file an application within 60 days of receipt of the
notice of assessment or within 60 days of the mailing of the tax
bill, whichever is earlier, along with an affidavit declaring under
penalty of perjury that the notice was not timely received.
   (3) Notwithstanding paragraph (1), the last day of the filing
period shall be extended to November 30 in the case of an assessee or
party affected with respect to all property located in a county
where the county assessor does not provide, by August 1, a notice, as
described in Section 619, to all assessees of real property on the
local secured roll of the assessed value of their real property as it
shall appear or does appear on the completed local roll, including
the annual increases in assessed value caused solely by increases in
the valuation of property that reflect the inflation rate, not to
exceed 2 percent, pursuant to the authority of subdivision (b) of
Section 2 of Article XIIIA of the California Constitution.
   (A) The county assessor shall notify the clerk of the county board
of equalization and the county tax collector by April 1 of each year
as to whether the notice specified in this paragraph will be
provided by August 1.
   (B) The clerk shall certify the last day of the filing period and
shall immediately notify the State Board of Equalization as to
whether the last day of the filing period for the county will be
September 15 or November 30.
   (C) The State Board of Equalization shall maintain a statewide
listing of the time period to file an application in each county.
   (D) The provisions of Section 621 may not be substituted as a
means of providing the notice specified in this paragraph.
   (4) If a final filing date specified in this subdivision falls on
Saturday, Sunday, or a legal holiday, an application that is mailed
and postmarked on the next business day shall be deemed to have been
filed within the requisite time period specified in this subdivision.
  If on any final filing date specified in this subdivision, the
county's offices are closed for business prior to 5 p.m. or for that
entire day, that day shall be considered a legal holiday for purposes
of this section.
   (c) The application may be filed within 12 months following the
month in which the assessee is notified of the assessment, if the
party affected or his or her agent and the assessor stipulate that
there is an error in the assessment as the result of the exercise of
the assessor's judgment in determining the full cash value of the
property and a written stipulation as to the full cash value and
assessed value is filed in accordance with Section 1607.
   (d) Upon the recommendation of the assessor and the clerk of the
county board of equalization, the board of supervisors may adopt a
resolution providing that an application may be filed within 60 days
of the mailing of the notice of the assessor's response to a request
for reassessment pursuant to paragraph (2) of subdivision (a) of
Section 51, if all of the following conditions are met:
   (1) The request for reassessment was submitted in writing to the
assessor in the form prescribed by the State Board of Equalization
and includes all information that is prescribed by the State Board of
Equalization.
   (2) The request for reassessment was made on or before the
immediately preceding March 15.
   (3) The assessor's response to the request for reassessment was
mailed on or after September 1 of the calendar year in which the
request for reassessment was made.
   (4) The assessor did not reduce the assessment in question in the
full amount as requested.
   (5) The application for changed assessment is filed on or before
December 31 of the year in which the request for reassessment was
filed.
   (6) The application for reduction in assessment is accompanied by
a copy of the assessor's response to the request for reassessment.
   (e) In the form provided for making an application pursuant to
this section, there shall be a notice that written findings of facts
of the local equalization hearing will be available upon written
request at the requester's expense and, if not so requested, the
right to those written findings is waived.  The form shall provide
appropriate space for the applicant to request written findings of
facts as provided by Section 1611.5.
   (f) The form provided for making an application pursuant to this
section shall contain the following language in the signature block:
   I certify (or declare) under penalty of perjury under the laws of
the State of California that the foregoing and all information
hereon, including any accompanying statements or documents, is true,
correct, and complete to the best of my knowledge and belief and that
I am (1) the owner of the property or the person affected (i.e., a
person having a direct economic interest in the payment of the taxes
on that property--"The Applicant," (2) an agent authorized by the
applicant under Item 2 of this application, or (3) an attorney
licensed to practice law in the State of California, State Bar No.
____, who has been retained by the applicant and has been authorized
by that person to file this application.
1603.5.  (a) In the event a duplicate application for reduction in
assessment is filed with the county board, the clerk may accept only
the first application for reduction filed by or on behalf of the
taxpayer, and may reject any duplicate application for reduction.
   (b) For purposes of this section, "duplicate application for
reduction" means an application for reduction filed by an applicant,
or by his or her agent or attorney on his or her behalf, subsequent
to an application for reduction previously filed by or on behalf of
the same applicant, that seeks the same relief with respect to the
same property for the same year in issue.  A subsequent application
for reduction that seeks to amend a previously filed application for
reduction shall not be considered a duplicate application for
reduction for purposes of this section.
1604.  (a) (1) In counties of the first class, annually, on the
fourth Monday in September, the county board shall meet to equalize
the assessment of property on the local roll.  The board shall
continue to meet for that purpose, from time to time, until the
business of equalization is disposed of.
   (2) In all other counties, annually, on the third Monday in July,
the county board shall meet to equalize the assessment of property on
the local roll.  It shall continue to meet for that purpose, from
time to time, until the business of equalization is disposed of.
   (b) (1) Any taxpayer may petition the board for a reduction in an
assessment by filing an application pursuant to Section 1603.  An
application for a reduction in an assessment shall also constitute a
sufficient claim for refund, if the applicant states in the
application that the application is also intended to constitute a
claim for refund pursuant to the provisions of Section 5097.
   (2) The county board shall have no power to receive or hear any
petition for a reduction in an escaped assessment made pursuant to
Section 531.1 nor a penal assessment levied in respect thereto, nor
to reduce those assessments.
   (c) If the county assessment appeals board fails to hear evidence
and fails to make a final determination on the application for
reduction in assessment of property within two years of the timely
filing of the application, the taxpayer's opinion of market value as
reflected on the application for reduction in assessment shall be the
value upon which taxes are to be levied for the tax year covered by
the application, unless either of the following occurs:
   (1) The taxpayer and the county assessment appeals board mutually
agree in writing, or on the record, to an extension of time for the
hearing.
   (2) The application for reduction is consolidated for hearing with
another application by the same taxpayer with respect to which an
extension of time for the hearing has been granted pursuant to
paragraph (1).  In no case shall the application be consolidated
without the taxpayer's written agreement after the two-year time
period has passed or after an extension of the two-year time period
previously agreed to by the taxpayer has expired.
   The reduction in assessment reflecting the taxpayer's opinion of
market value shall not be made, however, until two years after the
close of the filing period during which the timely application was
filed. Further, this subdivision shall not apply to applications for
reductions in assessments of property where the taxpayer has failed
to provide full and complete information as required by law or where
litigation is pending directly relating to the issues involved in the
application.  This subdivision is only applicable to applications
filed on or after January 1, 1983.
   (d) (1) When the applicant's opinion of value, as stated on the
application, has been placed on the assessment roll pursuant to
subdivision (c), and the application requested a reduction in the
base year value of an assessment pursuant to subdivision (a) of
Section 80, the applicant's opinion of value shall remain on the roll
until the county board makes a final determination on the
application.  The value so determined by the county board, plus
appropriate adjustments for the inflation factor, shall be entered on
the assessment roll for the fiscal year in which the value is
determined. No increased or escape taxes other than those required by
a purchase, change in ownership, or new construction, or resulting
from application of the inflation factor to the applicant's opinion
of value shall be levied for the tax years during which the county
board failed to act.
   (2) When the applicant's opinion of value has been placed on the
assessment roll pursuant to subdivision (c) for any application other
than an application filed pursuant to subdivision (a) of Section 80,
the applicant's opinion of value shall be enrolled on the assessment
roll for the tax year or tax years covered by that application.
   (e) The county board shall notify the applicant in writing of any
decision by that board not to hold a hearing on his or her
application for reduction in assessment within the two-year period
specified in subdivision (c).  This notice shall also inform the
applicant that the taxpayer's opinion of value as reflected on the
application for reduction in assessment shall, as a result of the
county board's failure to hold a hearing within the prescribed time
period, be the value upon which taxes are to be levied in the absence
of the application of either paragraph (1) or (2) of subdivision
(c).
1605.  (a) An assessment made outside of the regular assessment
period is not effective for any purpose, including its review,
equalization and adjustment by the county board, until the assessee
has been notified thereof personally or by United States mail at the
assessee's address as contained in the official records of the county
assessor.  For purposes of this subdivision, for counties in which
the board of supervisors has adopted the provisions of subdivision
(c) and the County of Los Angeles, receipt by the assessee of a tax
bill based on that assessment shall suffice as the notice.
   (b) Upon application for reduction in assessment pursuant to
subdivision (a) of Section 1603, the assessment shall be subject to
review, equalization, and adjustment by the county board.  In the
case of an assessment made pursuant to Article 2 (commencing with
Section 75.10) of Chapter 3.5 of Part 0.5, or Article 3 (commencing
with Section 501) of Chapter 3 of Part 2 that is made outside the
regular assessment period as defined in subdivision (f), or an
assessment made pursuant to Article 4 (commencing with Section 531)
of Chapter 3 of Part 2, the application shall be filed with the clerk
in accordance with the applicable of the following:
   (1) In a county other than the County of Los Angeles or a county
in which the board of supervisors has adopted a resolution in
accordance with subdivision (c), no later than 60 days after the date
of mailing printed on the notice of assessment, or the postmark
therefor, whichever is later.  If the taxpayer does not receive the
notice of assessment described in Section 75.31 or 534 at least 15
calendar days prior to the deadline established in the foregoing
sentence, the party affected, or his or her agent, may file the
application within 60 days of the date of mailing printed on the tax
bill or the postmark therefor, whichever is later, along with an
affidavit declaring under penalty of perjury that the notice of
assessment was not timely received.
   (2) In the County of Los Angeles or any county in which the board
of supervisors has adopted a resolution in accordance with
subdivision (c), an application subject to this subdivision shall be
filed within the period specified in that subdivision.
   (c) The board of supervisors of any county may by resolution
require that the application for reduction pursuant to subdivision
(a) of Section 1603 be filed with the clerk no later than 60 days
after the date of mailing printed on the tax bill or the postmark
therefor, whichever is later.
   (d) In counties where assessment appeals boards have not been
created and are not in existence, at any regular meeting, the board
of supervisors, on the request of the assessor or any taxpayer, shall
sit as the county board to equalize any assessments made by the
assessor outside the regular assessment period for those assessments.
  Notwithstanding any other provision of law to the contrary, in any
county in which assessment appeals boards have been created and are
in existence, the time for equalization of assessments made outside
the regular assessment period for those assessments, including
assessments made pursuant to Sections 501, 503, 504, 531, and 531.5,
shall be prescribed by rules adopted by the board of supervisors.
   (e) If an audit of the books and records of any profession, trade,
or business pursuant to Section 469 discloses property subject to an
escaped assessment for any year, then the original assessment of all
property of the assessee at the location of the profession, trade,
or business for that year shall be subject to review, equalization
and adjustment by the county board of equalization or assessment
appeals board pursuant to this chapter, except in those instances
when that property had previously been equalized for the year in
question by the county board of equalization or assessment appeals
board.  The application shall be filed with the clerk no later than
60 days after the date on which the assessee was notified.  Receipt
by the assessee of a tax bill based upon that assessment shall
suffice as that notice.
   (f) For purposes of subdivision (a), "regular assessment period"
means January 1 to and including July 1 of the calendar year in which
the assessment, other than escape assessments, should have been
enrolled if it had been timely made.
1605.4.  Equalization hearings shall be open and public except that,
upon conclusion of the taking of evidence, the county board may
deliberate in private in reaching a decision.  An applicant may
request the board to close to the public a portion of the hearing by
filing a declaration under penalty of perjury that evidence is to be
presented which relates to trade secrets the disclosure of which will
be detrimental to the business interests of the owner of the trade
secrets.  If the board grants the request, only evidence relating to
the trade secrets may be presented during the time the hearing is
closed.
1605.5.  (a) (1) The county board shall hear applications for a
reduction in an assessment in cases in which the issue is whether or
not property has been subject to a change in ownership, as defined in
Chapter 2 (commencing with Section 60) of Part 0.5, or has been
newly constructed, as defined in Chapter 3 (commencing with Section
70) of Part 0.5.
   (2) In any county  that has established an assessment appeals
board, the board of supervisors may, by ordinance, provide that it
shall act as the county board of equalization for the purpose of
hearing applications pursuant to this subdivision.
   (3) This subdivision shall not be construed to alter, modify, or
eliminate the right of an applicant under existing law to have a
trial de novo in superior court with regard to the legal issue of
whether or not that property has undergone a change in ownership or
has been newly constructed so as to require reassessment.
   (b) The county board shall hear and decide issues with respect to
penalties assessed under Section 463, 482, or 504 where those issues
arise in connection with an application timely filed under Section
1603 or 1605.  The county board shall hear and decide penalty issues
under this subdivision regardless of whether the taxpayer has filed
an application for reduction disputing only penalty amounts or,
during the appeal process, all nonpenalty issues are resolved.
1605.6.  After the filing of an application for reduction of an
assessment, the clerk of the county board of equalization shall set
the matter for hearing and notify the applicant, or his or her
designated representative, of the time and date of the hearing.
Notice of the time, date, and place of the hearing shall be given not
less than 45 days prior to the hearing, unless the assessor and the
applicant, or the applicant's designated representative, stipulate
orally or in writing to a shorter notice period.  If the hearing on a
particular application is vacated for any reason, the clerk of the
county board of equalization shall notify the applicant, or the
applicant's designated representative, of the new time, date, and
place of the hearing not less than 10 days prior to the new hearing
date, unless the assessor and the applicant, or the applicant's
designated representative, stipulate orally or in writing to a
shorter notice period, or the application has been heard by a hearing
officer in accordance with Article 1.7 (commencing with Section
1636).  At the option of the clerk of the county board of
equalization, the notice required by this section may be
electronically transmitted, if requested in writing by the taxpayer,
to an electronic address designated by the taxpayer.  The clerk may
also opt to electronically transmit the notice required by this
section to the assessor, if requested by the assessor, to an
electronic address designated by the assessor.
1606.  (a) (1) Any applicant for a change of an assessment on the
local roll or the assessor, in those cases where the assessed value
of the property involved, as shown on the current assessment roll,
exceeds one hundred thousand dollars ($100,000) without regard to any
exemptions, may initiate an exchange of information with the other
party by submitting the following data to the other party and the
clerk in writing:
   (A) Information stating the basis of the party's opinion of value.
   (B) When the opinion of value is to be supported with evidence of
comparable sales, information identifying the properties with
sufficient certainty such as by assessor parcel number, street
address or legal description of the property, the approximate date of
sale, the applicable zoning, the price paid, and the terms of the
sale, if known.
   (C) When the opinion of value is to be supported with evidence
based on an income study, information relating to income, expenses
and the capitalization method.
   (D) When the opinion of value is to be supported with evidence of
replacement costs, information relating to date of construction, type
of construction, replacement cost of construction, obsolescence,
allowance for extraordinary use of machinery and equipment, and
depreciation allowances.
   (2) To initiate an exchange of information, the initiating party
shall submit the data required by paragraph (1) at least 30 days
before the commencement of the hearing on the application.  For
purposes of determining the date upon which the exchange was deemed
initiated, the date of postmark as affixed by the United States
Postal Service, or the date certified by a bona fide private courier
service on the envelope or package containing the information shall
control.
   (b) (1) Notwithstanding any limitation on assessed value contained
in subdivision (a), if the initiating party has submitted the data
required by subdivision (a) within the specified time, the other
party shall submit to the initiating party and the clerk the
following data:
   (A) Information stating the basis of the other party's opinion of
value.
   (B) When the opinion of value is to be supported with evidence of
comparable sales, information identifying the properties with
sufficient certainty such as by assessor parcel number, street
address or legal description of the property, the approximate date of
sale, the applicable zoning, the price paid, and the terms of the
sale, if known.
   (C) When the opinion of value is to be supported with evidence
based on an income study, information relating to income, expenses
and the capitalization method.
   (D) When the opinion of value is to be supported with evidence of
replacement cost, information relating to date of construction, type
of construction, replacement cost of construction, obsolescence,
allowance for extraordinary use of machinery and equipment, and
depreciation allowance.
   (2) The other party shall submit the data required by this
subdivision at least 15 days prior to the hearing.  For purposes of
determining the date upon which the other party responded to the
exchange, the date of postmark as affixed by the United States Postal
Service, or the date certified by a bona fide private courier
service on the envelope or package containing the information shall
control.
   (c) (1) The person assigning a hearing date shall provide adequate
notice to the parties of the date, so that the exchange of
information permitted by this section can be made without requiring a
continuance of the hearing.
   (2) The initiating party and the other party shall use adequate
methods of submission to ensure to the best of their ability that the
exchange of information process is completed at least 10 days prior
to the hearing.
   (d) Whenever information has been exchanged pursuant to this
section the parties may not introduce evidence on matters not so
exchanged unless the other party consents to the introduction.
However, at the hearing, each party may introduce new material
relating to the information received from the other party.  If a
party introduces new material at the hearing, the other party, upon
his or her request, shall be granted a continuance for a reasonable
period of time.
   (e) Nothing in this section may be construed as an intent of the
Legislature to change, alter or modify generally acceptable methods
of using the sales approach, income approach, or replacement cost
approach to determine full cash value.
1607.  Before the county board makes any reduction, it shall
examine, on oath, the person affected or the agent making the
application touching the value of the property.  A reduction shall
not be made unless the person or agent attends and answers all
questions pertinent to the inquiry; provided, however, in the event
there is filed with the county board a written stipulation, signed by
the assessor and county legal officer on behalf of the county and
the person affected or the agent making the application, as to the
full cash value and assessed value of the property which stipulation
sets forth the facts upon which the reduction in value is premised,
the county board may, at a hearing, (a) accept the stipulation, waive
the appearance of the person affected or the agent and change the
assessed value in accordance with Section 1610.8, or (b) reject the
stipulation and set or reset the application for reduction for
hearing.
1608.  Notwithstanding the provisions of Section 1607, the county
board may, in its discretion, waive the examination of the person or
agent making the application, if the board and the assessor are
satisfied that the issues raised by the application have been
considered by the board in previous years or are fully presented in
the application, and if the person or agent making the application
requests such waiver in his or her application.  The board (whether
meeting as a board of equalization or as a board of supervisors)
shall promptly act upon such request for waiver and shall give the
applicant written notice of its decision thereon.  If the board
waives the examination of the person or agent making the application,
it shall give such person or agent written notice of its decision on
the merits of the application promptly after making such decision.
1609.  The hearing need not be conducted according to technical
rules relating to evidence and witnesses.  Any relevant evidence may
be admitted if it is the sort of evidence on which responsible
persons are accustomed to rely in the conduct of serious affairs,
regardless of the existence of any common law or statutory rule which
might make improper the admission of such evidence over objection in
civil actions.  The applicant shall have the right to introduce
evidence concerning the terms of sales of comparable property that
has been sold.
1609.4.  On the hearing of the application, the county board may
subpoena witnesses and books, records, maps, and documents and take
evidence in relation to the inquiry.  The assessor may introduce new
evidence of full cash value of a parcel of property at the hearing
and may also introduce information obtained pursuant to Section 441.
If the assessor proposes to introduce evidence to support a higher
assessed value than he placed on the roll, he shall, at least 10 days
prior to the hearing, inform the applicant of the higher assessed
value and the evidence proposed to be introduced and he may
thereafter introduce such evidence at the hearing.
   No subpoena to take depositions shall be issued nor shall
depositions be considered for any purpose by the county board or the
assessment appeals board.
1609.5.  (a) Whenever an employee of the board is desired as a
witness before a county board in a hearing on an application for
reduction, a subpoena requiring his or her attendance may be served
by delivering a copy either to the employee personally or to the
executive director of the board at his or her office in Sacramento.
   (b) The employee shall attend as a witness as required by the
subpoena, regardless of the distance to be traveled, provided that
the subpoena is accompanied by fees payable to the State Board of
Equalization in the amount of two hundred dollars ($200) per day for
each day that the employee is required to remain in attendance
pursuant to the subpoena.  These fees are to be paid by the party
requesting the subpoena.
   (c) The employee shall receive the salary or other compensation to
which he or she is normally entitled during the time that he or she
travels to and from the place where the hearing is conducted and
while he or she is required to remain at that place pursuant to the
subpoena.  He or she shall also receive usual and customary travel
expenses and per diem.  If the actual expenses should later prove to
be less than the amount paid by the party, the excess shall be
refunded by the board.
   (d) If the employee is subpoenaed at the request of the applicant
and the county board grants a reduction in the assessment, the county
board may reimburse the applicant in whole or in part for the actual
witness fees paid pursuant to this section.
   (e) Any person who pays or offers to pay any money or other form
of consideration for the services of any employee of the board
required to appear as a witness, other than the compensation provided
in this section, is guilty of a misdemeanor, and any employee who
receives this payment is guilty of a misdemeanor.
1609.6.  Nothing in Section 1610.8 shall be construed as permitting
any violation of Section 408 or 451.
1609.8.  When valuing property, a county board shall follow the
provisions set forth in Section 402.5.
1610.2.  The assessor in person or through a deputy shall attend all
hearings of the county board and may make any statement or produce
evidence on matters before the county board.
1610.4.  Every person who wilfully states anything which he knows to
be false in any oral or written statement, not under oath, required
or authorized to be made as the basis of an application to reduce any
tax or assessment, is guilty of a misdemeanor.
1610.6.  The county board shall neither raise nor lower the entire
local roll.
1610.8.  After giving notice as prescribed by its rules, the county
board shall equalize the assessment of property on the local roll by
determining the full value of an individual property, by assessing
any taxable property that has escaped assessment, correcting the
amount, number, quantity, or description of property on the local
roll, canceling improper assessments, and by reducing or increasing
an individual assessment, as provided in this section.  The full
value of an individual property shall be determined without
limitation by reason of the applicant's opinion of value stated in
the application for reduction in assessment pursuant to subdivision
(a) of Section 1603.
   The applicant for a reduction in an assessment on the local roll
shall establish the full value of the property by independent
evidence.  The records of the assessor may be used as part of such
evidence.
   The county board shall make a determination of the full value of
each parcel for which an application for equalization is made.
1611.  The county board shall make a record of the hearing and, upon
request, shall furnish the party with a tape recording or a
transcript thereof at his expense.  Request for a tape recording or a
transcript may be made at any time, but not later than 60 days
following the final determination by the county board.
1611.5.  Written findings of fact of the county board shall be made
if requested in writing by a party up to or at the commencement of
the hearing, and if payment of any fee or deposit which may be
required to cover the expense of preparing the findings is made by
the party prior to the conclusion of the hearing. However, the party
requesting findings may abandon the request and waive findings at the
conclusion of the hearing. If the requesting party abandons his or
her request at this time, his or her fee or deposit shall be returned
if no findings have yet been prepared.  If the request is abandoned,
the other party may orally or in writing renew the request upon
payment of the required fee or deposit, and becomes responsible for
any costs for the preparation of findings.  A reasonable fee may be
imposed by the county to cover the expense of preparing findings and
conclusions.  The written findings of fact shall fairly disclose the
board's determination of all material points raised by the party in
his or her petition and at the hearing, including a statement of the
method or methods of valuation used in appraising the property.
   At the hearing the final determinations by the board shall be
supported by the weight of the evidence and, with regard to questions
of value, its determinations shall be made without limitation by
reason of the applicant's opinion of value stated in the application
for reduction in assessment pursuant to subdivision (a) of Section
1603.
   If written findings of fact have been requested, the board shall
transmit those findings to the requesting party accompanied by a
notice that any request for a transcript of the proceedings must be
made within 60 days following the date of the final determination of
the board.
1611.6.  If the county board fails to make findings upon request, or
if findings made are found by a reviewing court to be so deficient
that a remand to the county board is ordered to secure reasonable
compliance with the elements of findings required by Section 1611.5,
the action of the county board shall be deemed to be arbitrary and
capricious within the meaning of Section 800 of the Government Code,
so as to support an allowance of reasonable attorney's fees against
the county for the services necessary to obtain proper findings.  The
dollar limitation set forth in Section 800 of the Government Code
shall not apply to an allowance of attorney's fees pursuant to this
section.
1612.5.  No current employee of the office of the clerk of the
county board of equalization or assessment appeals board may
represent an applicant for compensation on any application for
equalization filed pursuant to Section 1603.
1612.7.  An employee of the clerk of the assessment appeals board
shall notify the clerk immediately upon filing an application on his
or her own behalf, or upon his or her decision to represent his or
her spouse, parent, or child in an assessment appeal.  The
application shall be heard in accordance with the provisions of
Section 1622.6.
1614.  (a) The clerk of the county board shall keep an accurate
record of all changes to the roll and all orders made by the county
board.  No later than the second Monday of each month the clerk shall
deliver the statement of all changes to the roll made by the county
board during the preceding calendar month to the auditor.
   (b) This section does not prohibit the clerk from transmitting to
the auditor changes to the roll more frequently than once per month.
   (c) This section shall not be construed to require the clerk to
deliver the statement described in subdivision (a) for a month in
which the county board has made no changes to the roll.
1615.  No action or proceeding shall be brought in any court on
behalf of any governmental officer, agency or entity to review a
decision of the county board of equalization or an assessment appeals
board unless such action or proceeding is commenced within six
months from the date the board makes its final determination.