Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > C > 290.0000 COUNTY ASSESSOR > 290.0021

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

C

290.0000 COUNTY ASSESSOR

Annotation 290.0021

290.0021 Hiring of Specialist. While an assessor may arrange for an expert appraiser to assist in the valuation of a property for which special expertise is required, he cannot delegate to the appraiser his assessment duty under Revenue and Taxation Code section 405. It is the assessor's act which places a value on the roll, and the assessor is bound to follow applicable property tax rules when making assessments. C 8/18/1983.