Laws, Regulations & Annotations

A

180.0000 ASSESSMENT APPEALS

Annotation 180.0072.500

180.0072.500 Findings of Fact. Revenue and Taxation Code section 1611.5 provides that written findings of fact of the county board shall be made if requested in writing by a party up to or at the commencement of the hearing, and if payment of any fee or deposit which may be required to cover the expense of preparing the findings is made by the party prior to the conclusion of the hearing. Because section 1611.5 expressly provides that written findings of fact shall be made if the taxpayer requests such findings in writing and pays the required fee, it follows that a taxpayer's failure to pursue their request for written findings from the local board prior to commencement of the action in superior court constitutes an implied waiver of written findings. The court in Westlake Farms, Inc. v. County of Kings (1974) 39 Cal.App.3d 179 held that by failing to raise the issue of the lack of written findings requested under section 1611.5 either prior to or within the action in superior court, the appellants' request for findings was abandoned by implication. C 11/28/2016.