Section 5903.
5903. “Advocate” as used in this part means the “Property Taxpayers’ Advocate” designated pursuant to Section 5904. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
Section 5904.
5904. (a) The board shall designate a “Property Taxpayers’ Advocate.” The advocate shall be responsible for reviewing the adequacy of procedures for both of the following: (1) The distribution of information regarding property tax assessment matters between and among the board, assessors, and taxpayers. (2) The prompt resolution of board, assessor, and taxpayer inquiries, and taxpayer complaints and […]
Section 5905.
5905. In addition to any other duties imposed by this part, the advocate shall periodically review and report on the adequacy of existing procedures, or the need for additional or revised procedures, with respect to the following: (a) The development and implementation of educational and informational programs on property tax assessment matters for the benefit of […]
Section 5906.
5906. (a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property tax forms prescribed by the board to determine both of the following: (1) Whether the forms and their instructions promote or discourage taxpayer compliance. (2) Whether the forms or questions therein are necessary and germane […]
Section 5907.
5907. No state or local officer or employees responsible for the appraisal or assessment of property shall be evaluated based solely upon the dollar value of assessments enrolled or property taxes collected. However, nothing in this section shall be construed to prevent an official or employee from being evaluated based upon the propriety and application […]
Section 5908.
5908. Upon request of a county assessor or assessors, the advocate, in conjunction with any other programs of the board, shall assist assessors in their efforts to provide education and instruction to their staffs and local taxpayers for purposes of promoting taxpayer understanding and compliance with the property tax laws, and, to the extent feasible, […]
Section 5909.
5909. (a) County assessors may respond to a taxpayer’s written request for a written ruling as to property tax consequences of an actual or planned particular transaction, or as to the property taxes liability of a specified property. For purposes of statewide uniformity, county assessors may consult with board staff prior to issuing a ruling under […]
Section 5910.
5910. The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable to escape assessments and refunds of property taxes, and statutes of limitations, so as to place property taxpayers on an equal basis with taxing authorities. (Added by Stats. 1993, Ch. 387, Sec. […]
Section 5911.
5911. It is the intent of the Legislature in enacting this part to ensure that: (a) Taxpayers are provided fair and understandable explanations of their rights and duties with respect to property taxation, prompt resolution of legitimate questions and appeals regarding their property taxes, and prompt corrections when errors have occurred in property tax assessments. (b) The […]
Section 5900.
5900. This part shall be known and may be cited as “The Morgan Property Taxpayers’ Bill of Rights.” (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)