The board may inspect, either as a board, individually, or by its duly appointed representative, the work of any local officers whose duties relate to the assessment of property for taxation and the collection of taxes. It may require such officers to produce any records in their custody, including, but not limited to, records relating to the assessment of specific properties and give testimony with reference to such matters of assessment and tax collecting as it deems useful to it in its investigations.
Cal. Gov. Code § 15612
General
Applied in 1 court decision — leading case 68 Cal. 2d 307 - State Board of Equalization v. Watson (1968)
Most recently applied in 68 Cal. 2d 307 - State Board of Equalization v. Watson (March 1968)
Amended by Stats. 1966, 1st Ex
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.