California Revenue and Taxation Code 5904 – (a) The board shall designate a “Property Taxpayers’ Advocate.” …
(a) The board shall designate a “Property Taxpayers’ Advocate.” The advocate shall be responsible for reviewing the adequacy of procedures for both of the following:
(1) The distribution of information regarding property tax assessment matters between and among the board, assessors, and taxpayers.
Terms Used In California Revenue and Taxation Code 5904
- Advocate: as used in this part means the "Property Taxpayers' Advocate" designated pursuant to Section 5904. See California Revenue and Taxation Code 5903
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
(2) The prompt resolution of board, assessor, and taxpayer inquiries, and taxpayer complaints and problems.
(b) The advocate shall be designated by, and report directly to, the executive officer of the board. The advocate shall at least annually report to the executive officer on the adequacy of existing procedures, or the need for additional or revised procedures, to accomplish the objectives of this part.
(c) Nothing in this part shall be construed to require the board to reassign property tax program responsibilities within its existing organizational structure.
(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)