If the information is not made available through the assessor, the auditor may make written demand to the veteran or his spouse to appear and testify and to produce papers, including books, accounts, and documents germane to the claimed exemption, for the purpose of verifying entitlement to the exemption.

The auditor shall have access at any reasonable time to all records in the assessor’s office, germane to the audit.

Terms Used In California Revenue and Taxation Code 282

  • auditor: means the auditor, auditor-controller, or director of finance of a county. See California Revenue and Taxation Code 286
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • Testify: Answer questions in court.

The auditor shall have access at any reasonable time to all records in the assessor’s office, germane to the audit.

(Added by Stats. 1967, Ch. 148.)