Laws, Regulations & Annotations

A

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0073

190.0073 Presumption Affecting Burden of Proof. The presumption affecting the burden of proof in favor of the assessee who has supplied all information as required by law to the assessor in any administrative hearing involving the appeal of an escape assessment as provided for in Revenue and Taxation Code section 167 applies to all equalization hearings held subsequent to January 1, 1996, even if the fiscal years and protested escape assessments relate to periods prior thereto. C 10/24/96; C 10/30/96.