California Revenue and Taxation Code

§ 1604

RTC § 1604 Effective Jul 16, 2021Div. 1 · Part 3 · Ch. 1 · Art. 1

Statute text

(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. It 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) An application for a reduction in an assessment filed pursuant to Section 1603 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.

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Legislative history

Amended by Stats. 2021, Ch. 77, Sec. 31. (AB 137) Effective July 16, 2021.