California Revenue and Taxation Code

§ 833

RTC § 833 Effective Jan 1, 2002Div. 1 · Part 2 · Ch. 4 · Art. 5

Statute text

(a)Except as provided herein, all information required by the board or furnished in the property statement shall be held secret by the board and by any person or entity acquiring this information pursuant to subdivision (c). Information and records in the board’s office which are not required to be kept or prepared by the board are not public documents and are not open to public inspection.

(b)This section shall not apply to maps filed pursuant to Section 326.

(c)Except as provided in Section 38706, the board may provide any assessment data in its possession to the assessor of any county. When requested by resolution of the board of supervisors of any county, or the city council of any city which prepares its own local roll, the board shall permit the auditor or the assessor of the county or city, or any duly authorized deputy or employee of that officer, to examine any and all records of the board.

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Legislative history

Amended by Stats. 2001, Ch. 407, Sec. 6.5. Effective January 1, 2002.