(a) Any ordinance adopted pursuant to this part may include an administrative appeal process for resolution of disputes related to the documentary transfer tax.

(b) Whether the amount of documentary transfer tax is determined by an administrative appeal process or established by a court of law, the value of the property established for purposes of determining the amount of documentary transfer tax due shall not be binding on the determination of the value of that property for property tax purposes by the county assessor, by an assessment appeals board, or by a court of law reviewing property tax values established by an assessment appeals board.

Terms Used In California Revenue and Taxation Code 11935

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes city and county. See California Revenue and Taxation Code 15

(Added by Stats. 2009, Ch. 622, Sec. 6. (SB 816) Effective January 1, 2010.)

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