Rev. & Tax. Code, § 1642 · Article 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
Rev. & Tax. Code, § 1642
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) An assessee of mining or mineral property located in more than one county and alleged to be unitary property, may, within the time specified in Sections 1603 and 1605, request a hearing before a panel comprising one assessment hearing officer from each county in which that unitary property is located by filing in each county concerned a multicounty application for reduction of assessment. The board of supervisors of each county in which the unitary property is located shall appoint one assessment hearing officer pursuant to Section 1636. In the event that the unitary property is located in an even number of counties, the assessment hearing officers shall designate one additional assessment hearing officer who shall be included in the panel. If the assessment hearing officers fail to designate the additional hearing officer within 60 days after the application is filed, the Office of Administrative Hearings shall designate the additional assessment hearing officer.
(b) Hearings before the panel of assessment hearing officers shall be conducted pursuant to Article 1 (commencing with Section 1601) governing equalization proceedings by county boards of equalization. All counties in which the unitary property is located shall be parties to the hearing. Hearings shall be held at the place or places as a majority of the panel shall designate.
(c) Section 1638 shall apply to the hearings by the panel.
(d) The presence of all members of the panel shall be necessary to constitute a quorum.
Notes and commentary — not statutory text
History
Added by Stats. 1988, Ch. 1480, Sec. 1. Applicable July 1, 1989, by Sec. 3 of Ch. 1480.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1642.
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- sha256 4efab7cbc381d8a353ea6fe108f16aab678732258c56e1d702d01f3c59417aa3
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 1, pt. 3, ch. 1, art. 1GenerallyPrinted as Article 1 (commencing with Section 1601)
- Rev. & Tax. Code, § 1603Printed as Sections 1603 and 1605
- Rev. & Tax. Code, § 1605Printed as Sections 1603 and 1605
- Rev. & Tax. Code, § 1636Printed as Section 1636
- Rev. & Tax. Code, § 1638Printed as Section 1638
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.