GroundRules
RTC § 1641.2
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 3. EQUALIZATION [1601. - 2125.]
- CHAPTER 1. Equalization by County Board of Equalization [1601. - 1721.]
- ARTICLE 1.7. Assessment Hearing Officers [1636. - 1641.5.]
Notwithstanding the provisions of Section 1604, if within 90 days of the expiration of the two-year period specified in Section 1604 within which a county board is required to hear evidence and make a final determination on an application for reduction in assessment, a taxpayer or his or her agent objects to an assessment appeals board member pursuant to Section 1624.4 or makes application for a hearing officer’s recommendation to be heard before the county board pursuant to Section 1641.1, the two-year period shall be extended by 90 days.
Collected 2026-09-14T05:56:33Z. Source file · JSON