SECTIONS 15602-15626 - California Statutes

GOVERNMENT CODE

SECTION 15602-15626

15602. If a person who is chosen as a member of the State Board of
Equalization is not an inhabitant of the district for which he is
chosen, or if a member of that board ceases to be an inhabitant of
the district for which he is chosen, a vacancy occurs in the board,
but a member duly qualified at the time of his election or
appointment shall not during his term of office become disqualified
because of any change which the Legislature makes in the boundaries
of the equalization districts.

15603. The annual salary of each member of the State Board of
Equalization representing one of the equalization districts of the
state is provided for by Chapter 6 (commencing with Section 11550) of
Part 1. The member shall devote his or her entire time to the
services of the state in performing the duties imposed upon the board
and its members by the Constitution and statutes of this state.

15604. The board may appoint its secretary and prescribe and
enforce his duties. The secretary shall hold office during the
pleasure of the board and shall receive such compensation as the
board prescribes. It may employ such expert and clerical assistants
as it deems necessary in the performance of its powers and duties.

15605. The secretary shall keep an accurate record of the
proceedings of the board in a book specially provided for such
purpose. When required by the board or the chairman he shall visit
the several counties, collect data and information relative to the
assessment of property or railway property in the county, consult and
advise with all officers charged with enforcement of the revenue
laws, and report such data and information to the board. Annually he
shall prepare the report of the board to the Governor, and when
printed shall distribute the report as required by law and as
directed by the board. He shall do and perform all other acts and
things enjoined by law or required by the board. The secretary is a
civil executive officer and is authorized to administer and certify
oaths in any county in the State.

15605.5. Notwithstanding any other law, but consistent with Section
4 of Article VII of the California Constitution and Section 12010.5,
each member of the State Board of Equalization elected by district
may request that the Governor convert one civil service position of
the board to be exempt from civil service and serve as an
administrative assistant at or below the nonsupervisory exempt salary
level P2A, who shall be appointed by and shall serve at the pleasure
of the Governor.

15606. The State Board of Equalization shall do all of the
following:
(a) Prescribe rules for its own government and for the transaction
of its business.
(b) Keep a record of all its proceedings.
(c) Prescribe rules and regulations to govern local boards of
equalization when equalizing, and assessors when assessing, including
uniform procedures for the consideration and adoption of written
findings of fact by local boards of equalization as required by
Section 1611.5 of the Revenue and Taxation Code.
(d) Prescribe and enforce the use of all forms for the assessment
of property for taxation, including forms to be used for the
application for reduction in assessment.
(e) Prepare and issue instructions to assessors designed to
promote uniformity throughout the state and its local taxing
jurisdictions in the assessment of property for the purposes of
taxation. It may adapt the instructions to varying local
circumstances and to differences in the character and conditions of
property subject to taxation as in its judgment is necessary to
attain this uniformity.
(f) Subdivisions (c), (d) and (e) shall include, but are not
limited to, rules, regulations, instructions, and forms relating to
classifications of kinds of property and evaluation procedures.
(g) Prescribe rules and regulations to govern local boards of
equalization when equalizing and assessors when assessing with
respect to the assessment and equalization of possessory interests.
(h) Bring an action in a court of competent jurisdiction to compel
an assessor or any city or county tax official to comply with any
provision of law, or any rule or regulation of the board adopted in
accordance with subdivision (c), governing the assessment or taxation
of property. The Attorney General shall represent the board in the
action.
This section is mandatory.

15606.1. The duties, rules, regulations, and instructions as
specified in Section 15606 shall include provisions for mobilehomes
which are subject to local property taxations.

15606.5. Notwithstanding any other provision of law, any regulation
to be prescribed by the board shall become operative only if the
board itself approves adoption of the regulation.

15606.5. Training of assessors and their staffs under Sections
15606 and 15608 shall be provided by the board on a nonreimbursable
basis.

15607. The board shall summon assessors to meet with it or its duly
authorized representatives at least once annually, at places within
the state it designates, to study or discuss problems of
administration of assessment and taxation laws and to promote
uniformity of procedure in tax matters throughout the state.

15608. The board shall instruct, advise, and direct assessors as to
their duties under the laws. It may obtain the opinion of the
Attorney General upon any questions of law relating to such duties in
such cases as it deems necessary.

15609. The board shall hold regular meetings each month at times
and places within the state as the chairperson directs. At least one
regular meeting shall be held in Sacramento each quarter. The board
may hold special meetings at such times and places as the chairperson
directs. At any meeting the board may transact any and all business
and perform all duties imposed upon it and give and enter any and all
orders and decrees within its jurisdiction.

15609.5. Notwithstanding Section 11425.10, Chapter 4.5 (commencing
with Section 11400) and Chapter 5 (commencing with Section 11500) of
Part 1 do not apply to the board.

15610. The board may confer, in this State or elsewhere, either as
a board, individually, or through its staff, with officers or
employees of this State, its political subdivisions, other states,
their political subdivisions, or the United States, or such other
persons as may be of assistance to the board in its work.

15611. Whenever the board deems it necessary, it may visit as a
board or by its individual members, or may send its secretary or duly
appointed representative to, the several counties and cities to
inspect property, learn its value, and collect information to enable
it to equalize assessments and levy the taxes as required by law.

15612. The board may inspect, either as a board, individually, or
by its duly appointed representative, the work of any local officers
whose duties relate to the assessment of property for taxation and
the collection of taxes. It may require such officers to produce any
records in their custody, including, but not limited to, records
relating to the assessment of specific properties and give testimony
with reference to such matters of assessment and tax collecting as it
deems useful to it in its investigations.

15613. The board may issue subpenas for the attendance of witnesses
or the production of books, records, accounts, and papers before it,
its secretary, any of its members, or any representative designated
by it. Such subpenas shall be signed by a member of the board or its
secretary, and may be served by any person.

15614. Any person duly subpenaed who refuses or neglects to attend
as a witness, or to produce any books, records, accounts, or papers
in his possession, custody, or control, in response to such subpena,
or who refuses to answer any question pertinent to the matter under
investigation by the board put to him by any member of the board, its
secretary, or designated representative, is guilty of contempt, and
may be punished by a court of competent jurisdiction by a fine not
exceeding five hundred dollars ($500), or by imprisonment in the
county jail not exceeding five (5) days, or by both such fine and
imprisonment.

15615. Every person served with a subpena who fails or neglects
without just excuse to obey it, and every officer who refuses to obey
the rules prescribed by the board or to perform the duties
prescribed in the rules, forfeits to the State five hundred dollars
($500), to be recovered by action in the name of the board. Such
action may be commenced and tried in any county of the State.

15616. The board shall report annually to the Governor, the report
to be printed at state expense. The report shall show:
(a) The assessed value of state-assessed and locally assessed real
and personal property in each county and the assessed value of
state-assessed and locally assessed property in each incorporated
city or town.
(b) Information concerning other taxes which it administers.
(c) Such further information and suggestions as it shall deem
proper.

15617. The board may require anybody having knowledge of the
business of any person who is or whose property is subject to
assessment by it, or having the custody of the books, accounts, and
papers of such person, to attend before it, or any of its members,
and bring with him for inspection any books, accounts, or papers, of
such person in his possession and under his control, and to testify
under oath touching any matter relating to the organization or
business of such person.

15618. The board may examine, as a board, individually, or through
its staff, the books, accounts, and papers of all persons required to
report to it, or having knowledge of the affairs of those required
so to report.

15618.5. Notwithstanding Section 1808.5 of the Vehicle Code, the
board, as a board, individually, or through its staff, may obtain
copies of fullface engraved pictures or photographs of licensees
directly from the Department of Motor Vehicles for the purposes of
enforcing the Revenue and Taxation Code.

15619. Any member or ex-member of the State Board of Equalization,
or any agent employed by it, or the Controller, or ex-Controller, or
any person employed by him or her, or any person who has at any time
obtained such knowledge from any of the foregoing officers or persons
shall not divulge or make known in any manner not provided by law,
any of the following items of information concerning the business
affairs of companies reporting to the board:
(a) Any information concerning the business affairs of any company
that is gained during an examination of its books and accounts or in
any other manner, and is not required by law to be reported to the
State Board of Equalization.
(b) Any information, other than the assessment and the amount of
taxes levied, obtained by the State Board of Equalization in
accordance with law from any company other than one concerning which
that information is required by law to be made public.
(c) Any particular item of information relating to the disposition
of its earnings contained in the report of a quasi-public
corporation that the corporation, by written communication specifying
the items and presented at the time when it files its report,
requests shall be treated as confidential.
Nothing in this section shall be construed as preventing
examination of these records and reports by law enforcement agencies,
grand juries, boards of supervisors, or their duly authorized
agents, employees or representatives conducting an investigation of
an assessor's office pursuant to Section 25303, and other duly
authorized legislative or administrative bodies of the state pursuant
to their authorization to examine these records.
Successors, receivers, trustees, executors, administrators,
assignees, and guarantors, if directly interested, may be given
information as to the items included in the measure and amounts of
any unpaid tax or amounts of tax required to be collected, interest,
and penalties.
The Governor may authorize examination of these reports by other
state officers. In that event the information obtained by these
persons shall not be made public. The Governor, however, may direct
that any of the information referred to in this section shall be made
public.
Any violation of this section is a misdemeanor and punishable by a
fine not to exceed one thousand dollars ($1,000), or by imprisonment
not to exceed six months, or both, at the discretion of the court.

15620. By order entered upon its minutes and for good cause shown,
the board may extend for not exceeding 30 days the time fixed for
filing any report required by it.

15620.5. The board, whenever it deems it necessary to ensure
voluntary compliance with the due dates prescribed by law for
submission of any remittance, claim for credit or refund, document,
return, or other information delivered to the board through the
United States mail or through a bona fide commercial delivery
service, may establish a uniform policy for the acceptance of the
remittance, claim for credit or refund, document, return, or other
information in cases where the cancellation mark stamped upon the
envelope containing the remittance, claim for credit or refund,
document, return, or other information shows a date after the date
specified in law. This policy shall not be construed as an extension
of the prescribed time limits for remitting payments, filing claims
for refund or credit, submitting documents, returns, or other
information.

15621. The board may hire or lease upon the written approval of the
Department of General Services any property, real or personal, for
its occupancy or use in the performance of its duties.

15622. The board may sell at prices fixed by the board copies of
compilations of the revenue laws of the State, maps, and other
documents.

15623. Each member of the State Board of Equalization elected by
the voters of an equalization district shall investigate the
administration, enforcement, and operation within the district from
which he is elected of all laws, the administration and enforcement
of which are vested in the board.
Each such member may appoint a deputy to assist him in the
performance of his duties under this section. The deputy shall be so
appointed as to be exempt from civil service under paragraph (6),
subdivision (a), Section 4, Article XXIV of the Constitution, and not
otherwise.

15624. When requested by the legislative body of any county, city,
or city and county or the assessor to render advisory or other
service, other than those services specified in this chapter, the
board may contract, at not less than cost and subject to regulations
approved by the Director of General Services, to render such
services.
In addition to any other service the board may render under this
section, it is the intent of the Legislature that the board furnish
auditor and appraisal personnel, on request, to local taxing
authorities to aid in making postaudits of personal property. The
board shall report to the Legislature annually on all requests
received under this section and the disposition of these requests.
All money received by the Board of Equalization pursuant to such
contracts shall be paid into the State Treasury to the credit and in
augmentation of the current appropriation of the board.

15625. (a) The members of the State Board of Equalization and the
employees thereof shall not engage in any gainful profession, trade,
business or occupation whatsoever for any person, firm or
corporation, or be so engaged in their own behalf, which profession,
trade, business or occupation is incompatible or involves a conflict
of interest with their property tax duties as members and employees
of the board. Conflict of interest shall include receipt of
compensation or gifts from private persons or firms for advice or
other services relating to the taxation or assessment of property.
(b) The violation of subdivision (a) by any member of the board
shall constitute malfeasance in office.
(c) The violation of subdivision (a) by any employee of the board
shall be grounds for dismissal. Disciplinary proceedings for any such
violation shall be taken pursuant to Article 3 (commencing with
Section 19570), Chapter 8, Part 2, Division 5, Title 2, of the
Government Code.

15626. (a) This section shall be known, and may be cited, as the
Quentin L. Kopp Conflict of Interest Act of 1990.
(b) Prior to rendering any decision in any adjudicatory proceeding
pending before the State Board of Equalization, each member who
knows or has reason to know that he or she received a contribution or
contributions within the preceding 12 months in an aggregate amount
of two hundred fifty dollars ($250) or more from a party or his or
her agent, or from any participant or his or her agent, shall
disclose that fact on the record of the proceeding.
(c) No member shall make, participate in making, or in any way
attempt to use his or her official position to influence, the
decision in any adjudicatory proceeding pending before the board if
the member knows or has reason to know that he or she received a
contribution or contributions in an aggregate amount of two hundred
fifty dollars ($250) or more within the preceding 12 months from a
party or his or her agent, or from any participant or his or her
agent, and if the member knows or has reason to know that the
participant has a financial interest in the decision, as that term is
used in Article 1 (commencing with Section 87100) of Chapter 7 of
Title 9.
(d) Notwithstanding subdivision (c), if a member receives a
contribution which would otherwise require disqualification under
subdivision (c), and he or she returns the contribution within 30
days from the time he or she knows, or has reason to know, about the
contribution and the adjudicatory proceeding pending before the
board, his or her participation in the proceeding shall be deemed
lawful.
(e) A party to, or a participant in, an adjudicatory proceeding
pending before the board shall disclose on the record of the
proceeding any contribution or contributions in an aggregate amount
of two hundred fifty dollars ($250) or more made within the preceding
12 months by the party or participant, or his or her agent, to any
member of the board.
(f) When a close corporation is a party to, or a participant in,
an adjudicatory proceeding pending before the board, the majority
shareholder is subject to the disclosure requirement specified in
this section.
(g) For purposes of this section, if a deputy to the Controller
sits at a meeting of the board and votes on behalf of the Controller,
the deputy shall disclose contributions made to the Controller and
shall disqualify himself or herself from voting pursuant to the
requirements of this section.
(h) For purposes of this section:
(1) "Contribution" has the same meaning prescribed in Section
82015 and the regulations adopted thereto.
(2) "Party" means any person who is the subject of an adjudicatory
proceeding pending before the board.
(3) "Participant" means any person who is not a party but who
actively supports or opposes a particular decision in an adjudicatory
proceeding pending before the board and who has a financial interest
in the decision, as described in Article 1 (commencing with Section
87100) of Chapter 7 of Title 9. A person actively supports or opposes
a particular decision if he or she lobbies in person the members or
employees of the board, testifies in person before the board, or
otherwise acts to influence the members of the board.
(4) "Agent" means any person who represents a party to or
participant in an adjudicatory proceeding pending before the board.
If a person acting as an agent is also acting as an employee or
member of a law, accounting, consulting, or other firm, or a similar
entity or corporation, both the entity or corporation and the person
are agents.
(5) "Adjudicatory proceeding pending before the board" means a
matter for adjudication that has been scheduled and appears as an
item on a meeting notice of the board as required by Section 11125 as
a contested matter for administrative hearing before the board
members. A consent calendar matter is not included unless the matter
has previously appeared on the calendar as a nonconsent item, or has
been removed from the consent calendar for separate discussion and
vote, or the item is one about which the member has previously
contacted the staff or a party.
(6) A member knows or has reason to know about a contribution if,
after the adjudicatory proceeding first appears on a meeting notice
of the board, facts have been brought to the member's personal
attention that he or she has received a contribution which would
require disqualification under subdivision (c), or that the member
received written notice from the board staff, before commencement of
the hearing and before any subsequent decision on the matter, that a
specific party, close corporation, or majority shareholder, or agent
thereof, or any participant having a financial interest in the
matter, or agent thereof, in a specific, named adjudicatory
proceeding before the board, made a contribution or contributions
within the preceding 12 months in an aggregate amount of two hundred
fifty dollars ($250) or more. Each member shall provide board staff
with a copy of each of his or her campaign statements at the time
each of those statements is filed.
The notice of contribution shall be on a form prescribed under
rules adopted by the board to provide for staff inquiry of each
party, participant, close corporation, and its majority shareholder,
and any agent thereof, to determine whether any contribution has been
made to a member, and if so, in what aggregate amount and on what
date or dates within the 12 months preceding an adjudicatory
proceeding or decision.
In addition, the staff shall inquire and report on the record as
follows:
(A) Whether any party or participant is a close corporation, and
if so, the name of its majority shareholder.
(B) Whether any agent is an employee or member of any law,
accounting, consulting or other firm, or similar entity or
corporation, and if so, its name and address and whether a
contribution has been made by any such person, firm, corporation, or
entity.
(i) (1) Any person who knowingly or willfully violates any
provision of this section is guilty of a misdemeanor.
(2) No person convicted of a misdemeanor under this section shall
be a candidate for any elective office or act as a lobbyist for a
period for four years following the time for filing a notice of
appeal has expired, or all possibility of direct attack in the courts
of this state has been finally exhausted, unless the court at the
time of sentencing specifically determines that this provision shall
not be applicable. A plea of nolo contendere shall be deemed a
conviction for the purposes of this section.
(3) In addition to other penalties provided by law, a fine of up
to the greater of ten thousand dollars ($10,000), or three times the
amount the person failed to disclose or report properly, may be
imposed upon conviction for each violation.
(4) Prosecution for violation of this section shall be commenced
within four years after the date on which the violation occurred.
(5) This section shall not prevent any member of the board from
making, or participating in making, a governmental decision to the
extent that the member's participation is legally required for the
action or decision to be made. However, the fact that a member's vote
is needed to break a tie does not make the member's participation
legally required.