State Board of Equalization: surveys: assessment procedures: counties and cities and counties.

Existing law requires the State Board of Equalization to make surveys in each county and city and county to determine the adequacy of the procedures and practices employed by the county assessor in the valuation of property. Existing law requires the board to provide a right to each county assessor to appeal to the board appraisals made within his or her county where differences have not been resolved before completion of a field review. This bill would require the board, when appropriate, to also provide a similar right to each former county assessor whose administration is being reviewed to appeal the board appraisals made within his or her county. Existing law requires the board to proceed with the surveys of the assessment procedures and practices in the several counties and cities and counties as rapidly as feasible. This bill would eliminate the requirement to proceed with the surveys as rapidly as feasible, and would, instead, require the board to complete each survey within 3 months after the date the board began the survey. Existing law requires the board, upon completion of the survey of the procedures and practices of a county assessor, to prepare a written survey report setting forth its findings and recommendations, and requires the board, before preparing its written survey report, to meet with the assessor to discuss and confer on those matters which may be included in the written survey report. Existing law requires the final survey report to be issued by the board within 2 years after the date the board began the survey. This bill would require the written survey report to include recommendations specific to the context of the issues identified and comparable examples of practices in other counties or properties the county assessor may adopt to improve existing practices, and would require the board, before preparing its written survey report, to also meet, when appropriate, with the former assessor whose administration is being reviewed. This bill would shorten the period of time the board has to issue the final survey report from 2 years to 18 months for any survey commenced on or after January 1, 2015, to December 31, 2015, inclusive, and from 2 years to 9 months for any survey commenced on or after January 1, 2016.