2007 California Revenue and Taxation Code Article 1.5. Review Of Assessment Of Publicly Owned Property 1840-1841

CA Codes (rtc:1840-1841)

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 July 20, 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.