{"data":{"id":"us-ca/rtc-1641.2","jurisdiction":"us-ca","citation":"RTC § 1641.2","heading":"","body":"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.","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":"6f1c18e6cdf4c967ea23035ff8783b6f456cb353e1451f742e87733e026c24b6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-1641.1","next":"us-ca/rtc-1641.5"},"notice":"GroundRules: Original legal text. Not legal advice."}