{"data":{"id":"us-ca/rtc-1641","jurisdiction":"us-ca","citation":"RTC § 1641","heading":"","body":"Upon the recommendation of an assessment hearing officer the county board of equalization or assessment appeals board shall establish the assessed value for the property at the value recommended by the hearing officer.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"5baec69ea91c42ff394d47aebd26027b1d2dd0e0373b2c5f42ba087ccd31fe6b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-1640.1","next":"us-ca/rtc-1641.1"},"notice":"GroundRules: Original legal text. Not legal advice."}