SECTIONS 1716-1721 - California Statutes

REVENUE AND TAXATION CODE

SECTION 1716-1721

1716. Whenever the board of supervisors and the assessor of any
county determine that, in order to maintain the equality of the
assessment of property within the county, an appraisal of all or any
class of property is required, the clerk of the board of supervisors
and the assessor shall certify this determination to the State Board
of Equalization. Thereupon, the assessor, the chairman of the board
of supervisors, and the member of the State Board of Equalization
from the district which includes the county constitute an appraisal
commission to conduct the appraisal.

1717. The appraisal commission may employ any technical assistants
it deems necessary to carry out the required appraisal. A person so
employed is not an additional deputy or assistant of the assessor.

1717.1. The requirements of Sections 670, 671 and 673 shall apply
to employees of an appraisal commission.
Upon being employed by an appraisal commission, the employee shall
disclose, on a form provided by the State Board of Equalization, his
financial interest in any corporation in accordance with Section
672.

1718. All work done under this article is in furtherance of the
power of the county board to equalize assessments.

1719. The expenses of this appraisal are a county charge, and the
board of supervisors may make the necessary appropriations to meet
these expenses.

1720. A contract shall not be made with any person by which the
duty of conducting such an appraisal is delegated to any private
interests.

1721. Save assessments by the assessor or valuations of individual
parcels by the county board during its authorized sessions, taxable
property shall not be appraised for taxation under authority of any
county except under this article.