2007 California Government Code Chapter 2. Surveys Of Local Assessment Procedures

CA Codes (gov:15640-15646)

15640.  (a) The State Board of Equalization shall make surveys in
each county and city and county to determine the adequacy of the
procedures and practices employed by the county assessor in the
valuation of property for the purposes of taxation and in the
performance generally of the duties enjoined upon him or her.
   (b) The surveys shall include a review of the practices of the
assessor with respect to uniformity of treatment of all classes of
property to ensure that all classes are treated equitably, and that
no class receives a systematic overvaluation or undervaluation as
compared to other classes of property in the county or city and
county.
   (c) The surveys may include a sampling of assessments from the
local assessment rolls.  Any sampling conducted pursuant to
subdivision (b) of Section 15643 shall be sufficient in size and
dispersion to insure an adequate representation therein of the
several classes of property throughout the county.
   (d) In addition, the board may periodically conduct statewide
surveys limited in scope to specific topics, issues, or problems
requiring immediate attention.
   (e) The board's duly authorized representatives shall, for
purposes of these surveys, have access to, and may make copies of,
all records, public or otherwise, maintained in the office of any
county assessor.
   (f) The board shall develop procedures to carry out its duties
under this section after consultation with the California Assessors'
Association.  The board shall also provide a right to each county
assessor to appeal to the board appraisals made within his or her
county where differences have not been resolved before completion of
a field review and shall adopt procedures to implement the appeal
process.


15641.  In order to verify the information furnished to the assessor
of the county, the board may audit the original books of account,
wherever located, of any person owning, claiming, possessing or
controlling property included in a survey conducted pursuant to this
chapter when the property is of a type for which accounting records
are useful sources of appraisal data.
   No appraisal data relating to individual properties obtained for
the purposes of any survey under this chapter shall be made public,
and no state or local officer or employee thereof gaining knowledge
thereof in any action taken under this chapter shall make any
disclosure with respect thereto except as that may be required for
the purposes of this chapter.  Except as specifically provided
herein, any appraisal data may be disclosed by the board to any
assessor, or by the board or the assessor to the assessee of the
property to which the data relate.
   The board shall permit an assessee of property to inspect, at the
appropriate office of the board, any information and records relating
to an appraisal of his or her property, including "market data" as
defined in Section 408.  However, no information or records, other
than "market data," which relate to the property or business affairs
of a person other than the assessee shall be disclosed.
   Nothing in this section shall be construed as preventing
examination of that data by law enforcement agencies, grand juries,
boards of supervisors, or their duly authorized agents, employees, or
representatives conducting an investigation of an assessor's office
pursuant to Section 25303, and other duly authorized legislative or
administrative bodies of the state pursuant to their authorization to
examine that data.



15642.  The board shall send members of its staff to the several
counties and cities and counties of the state for the purpose of
conducting that research it deems essential for the completion of a
survey report pursuant to Section 15640 with respect to each county
and city and county.  The survey report shall show the volume of
assessing work to be done as measured by the various types of
property to be assessed and the number of individual assessments to
be made, the responsibilities devolving upon the county assessor, and
the extent to which assessment practices are consistent with or
differ from state law and regulations.  The report may show the
county assessor's requirements for maps, records, and other equipment
and supplies essential to the adequate performance of his or her
duties, the number and classification of personnel needed by him or
her for the adequate conduct of his or her office, and the fiscal
outlay required to secure for that office sufficient funds to ensure
the proper performance of its duties.


15643.  (a) The board shall proceed with the surveys of the
assessment procedures and practices in the several counties and
cities and counties as rapidly as feasible, and shall repeat or
supplement each survey at least once in five years.
   (b) The surveys of the 10 largest counties and cities and counties
shall include a sampling of assessments on the local assessment
rolls as described in Section 15640.  In addition, the board shall
each year, in accordance with procedures established by the board by
regulation, select at random at least three of the remaining counties
or cities and counties, and conduct a sample of assessments on the
local assessment roll in those counties.  If the board finds that a
county or city and county has "significant assessment problems," as
provided in Section 75.60 of the Revenue and Taxation Code, a sample
of assessments will be conducted in that county or city and county in
lieu of a county or city and county selected at random.  The 10
largest counties and cities and counties shall be determined based
upon the total value of locally assessed property located in the
counties and cities and counties on the lien date that falls within
the calendar year of 1995 and every fifth calendar year thereafter.
   (c) The statewide surveys which are limited in scope to specific
topics, issues, or problems may be conducted whenever the board
determines that a need exists to conduct a survey.
   (d) When requested by the legislative body or the assessor of any
county or city and county to perform a survey not otherwise
scheduled, the board may enter into a contract with the requesting
local agency to conduct that survey.  The contract may provide for a
board sampling of assessments on the local roll.  The amount of the
contracts shall not be less than the cost to the board, and shall be
subject to regulations approved by the Director of General Services.



15644.  The surveys shall incorporate reviews of existing assessment
procedures and practices as well as recommendations for their
improvement in conformity with the information developed in the
surveys as to what is required to afford the most efficient
assessment of property for tax purposes in the counties or cities and
counties concerned.



15645.  (a) Upon completion of a survey of the procedures and
practices of a county assessor, the board shall prepare a written
survey report setting forth its findings and recommendations and
transmit a copy to the assessor.  In addition the board may file with
the assessor a confidential report containing matters relating to
personnel.  Before preparing its written survey report, the board
shall meet with the assessor to discuss and confer on those matters
which may be included in the written survey report.
   (b) Within 30 days after receiving a copy of the survey report,
the assessor may file with the board a written response to the
findings and recommendations in the survey report.
   The board may, for good cause, extend the period for filing the
response.
   (c) The survey report, together with the assessor's response, if
any, and the board's comments, if any, shall constitute the final
survey report.  The final survey report shall be issued by the board
within two years after the date the board began the survey.  Within a
year after receiving a copy of the final survey report, and annually
thereafter, no later than the date on which the initial report was
issued by the board and until all issues are resolved, the assessor
shall file with the board of supervisors a report, indicating the
manner in which the assessor has implemented, intends to implement or
the reasons for not implementing, the recommendations of the survey
report, with copies of that response being sent to the Governor, the
Attorney General, the State Board of Equalization, the Senate and
Assembly and to the grand juries and assessment appeals boards of the
counties to which they relate.



15646.  Copies of final survey reports shall be filed with the
Governor, Attorney General, and with the assessors, the boards of
supervisors, the grand juries and assessment appeals boards of the
counties to which they relate, and to other assessors of the counties
unless one of these assessors notifies the State Board of
Equalization to the contrary and, on the opening day of each regular
session, with the Senate and Assembly.