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2023 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 3 - EQUALIZATION
CHAPTER 2 - Equalization by State Board of Equalization
ARTICLE 1.5 - Review of Assessment of Publicly Owned Property
Section 1841.
Universal Citation:
CA Rev & Tax Code § 1841 (2023)
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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.
(Amended by Stats. 2003, Ch. 471, Sec. 18. Effective January 1, 2004.)
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