Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > A > 190.0000 ASSESSMENT APPEALS BOARD > 190.0043

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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A

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0043

190.0043 Hearing Officer. Under the requirements of Revenue and Taxation Code section 1637(a)(3), only a taxpayer, and not the county board of equalization or the assessor, may request that an assessment appeals hearing be held before a hearing officer pursuant to section 1636. Any use of a hearing officer to preside over a property tax-related hearing without the taxpayer's consent does not comply with the requirements of section 1637(a)(3). C 6/18/2008.