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2023 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 3 - EQUALIZATION
CHAPTER 1.5 - Multijurisdictional Assessment Appeals Boards
ARTICLE 3 - Establishment and Procedure
Section 1752.4.

Universal Citation:
CA Rev & Tax Code § 1752.4 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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1752.4. (a) Nothing in this chapter or in any other law shall be construed to prohibit a multijurisdictional assessment appeals board from conducting hearings remotely. Remotely conducted hearings include, but are not limited to, the use of video, audio, and telephonic means for remote appearances; the electronic exchange and authentication of documentary evidence; e-filing and e-service; the use of remote interpreting; and the use of remote reporting and electronic recording to make the official record of an action or proceeding.

(b) If a board conducts a hearing remotely, it shall ensure compliance with the provisions of this chapter and any rules and procedures adopted by the county board of supervisors pursuant to Section 16 of Article XIII of the California Constitution.

(Added by Stats. 2020, Ch. 264, Sec. 24. (AB 107) Effective September 29, 2020.)

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