Supplemental Assessment Practices Survey Report Released for San Diego County


NR# 56-P
Date: December 30, 2002
Customer & Taxpayer Services Division

Supplemental Assessment Practices Survey Report Released for San Diego County

The State Board of Equalization (BOE) today released a Supplemental Assessment Practices Survey Report on the San Diego County Assessor's Office, announced Claude Parrish, Member, Board of Equalization.

Approximately once every five years, the BOE reviews each county's tax assessment practices and makes recommendations for improvement. Supplemental assessment practices surveys are performed to review the extent of progress made by the assessor with regard to the recommendations contained in the most recent report.

The BOE's County Property Tax Division performed the fieldwork for this report during December 2001. The most recent assessment practices survey report for San Diego County, dated March 2000, contained 17 recommendations.

Some of the most significant highlights of the Supplemental Assessment Practices Survey Report are listed below:

  • The assessor has significantly improved his ability to account for, and track, all building permits issued.
  • The assessor has directed more staff resources to the mandatory audits and is making progress in reducing the backlog of mandatory audits.
  • The assessor utilizes production and income and expense information from owners of land subject to the California Land Conservation Act (Williamson Act).
  • Vessels and aircraft subject to mandatory audit have been identified and are receiving audits.

Congratulations to Gregory Smith, the Assessor/Recorder/County Clerk for the successful survey and the continued professionalism and efficiency of his office.

Note: A copy of the San Diego County Supplemental Assessment Practices Survey Report is available upon request. The March 2000 survey report is also available upon request, and both reports are available at: /proptaxes/pdf/37APSR.pdf".

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