Laws, Regulations & Annotations

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180.0000 ASSESSMENT APPEALS

Annotation 180.0071.010

180.0071.010 Evidence. The testimony of an appraiser of the assessor's office who did not prepare the appraisal is admissible provided that it is relevant. Revenue and Taxation Code section 1610.2 requires that either the assessor or a deputy attend all hearings of the appeals board and may make any statement or produce evidence on matters before the board. Therefore, the assessor has the authority to designate a different deputy assessor and appraiser than those who prepared the appraisal, and such designees have the right to offer evidence. Such evidence is admissible so long as it is relevant and the appeals board determines that it is reliable. C 4/15/2005.