Public-domain · open source
OpenJurist

Cal. Rev. & Tax. Code § 1601

Generally

Applied in 4 court decisions — leading case 72 Cal. App. 4th 1 - Plaza Hollister Ltd. Partnership v. County of San Benito (1999)

Most recently applied in 152 Cal. App. 4th 1470 - Community Development Commission v. County of Ventura (July 2007)

Amended by Stats. 1974, Ch. 180.

How often courts cite this section

1977198019902000200710
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

(a) For purposes of this article, “county board” shall mean a county board of supervisors meeting as a county board of equalization or an assessment appeals board.

(b) In counties of the first class, the clerk shall give notice of the time the county board will meet to equalize assessments by publication in a newspaper.

(c) In all other counties, immediately upon delivery of the roll to the auditor, the clerk shall give notice of the period during which assessment protests will be accepted, the place where they may be filed, and the time the county board will meet to equalize assessments by publication in a newspaper, if any is printed in the county, or, if none, as directed by the board of supervisors.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.