California Taxpayers' Bill of Rights.

Existing law establishes that every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the State Board of Equalization if specified conditions are met. Existing law requires that any proposed award by the board pursuant to these provisions be made available as a public record for at least 10 days before the effective date of the award. This bill, instead, would require that any proposed award be made available as a public record at least 5 days before the effective date.