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California Laws | Revenue and Taxation Code

5840. The board shall make such rules and regulations and prepare such forms as are necessary for the administration of, and to carry out the intent and purposes of, this part. (6464)

5841. The Department of Housing and Community Development shall furnish to the county assessor of the county in which a manufactured home is sited, on or before the last day of each calendar month, a listing of all new registrations and titles to manufactured homes sited, or to be sited, in that county. (6465)

5842. The board, the Department of Motor Vehicles, the Department of Housing and Community Development and any county assessor shall exchange or otherwise provide to one another any information relevant to the regulations, titling and taxation of manufactured homes. Such information shall be held confidential by the party receiving the information, except to the extent the information is open to public inspection pursuant to Sections 408, 408.1, and 833 of the Revenue and Taxation Code, and Section 1808 of the Vehicle Code. (6466)

PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS (5900-5911) (6467)(Text)

5900. This part shall be known and may be cited as "The Morgan Property Taxpayers' Bill of Rights." (6468)

5901. The Legislature finds and declares as follows: (6469)

(a) Taxes are a sensitive point of contact between citizens and their government, and disputes and disagreements often arise as a result of misunderstandings or miscommunications. (6470)

(b) The dissemination of information to taxpayers regarding property taxes and the promotion of enhanced understanding regarding the property tax system will improve the relationship between taxpayers and the government. (6471)

(c) The proper assessment and collection of property taxes is essential to local government and the health and welfare of the citizens of this state. (6472)

(d) It is the intent of the Legislature to promote the proper assessment and collection of property taxes throughout this state by advancing, to the extent feasible, uniform practices of property tax appraisal and assessment. (6473)

5902. This part shall be administered by the board. (6474)

5903. "Advocate" as used in this part means the "Property Taxpayers' Advocate" designated pursuant to Section 5904. (6475)

5904. (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: (6476)

(1) The distribution of information regarding property tax assessment matters between and among the board, assessors, and taxpayers. (6477)

(2) The prompt resolution of board, assessor, and taxpayer inquiries, and taxpayer complaints and problems. (6478)

(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. (6479)

(c) Nothing in this part shall be construed to require the board to reassign property tax program responsibilities within its existing organizational structure. (6480)

5905. In addition to any other duties imposed by this part, the advocate shall periodically review and report on the adequacy of existing procedures, or the need for additional or revised procedures, with respect to the following: (6481)

(a) The development and implementation of educational and informational programs on property tax assessment matters for the benefit of the board and its staff, assessors and their staffs, local boards of equalization and assessment appeals boards, and taxpayers. (6482)

(b) The development and availability of property tax informational pamphlets and other written materials that explain, in simple and nontechnical language, all of the following matters: (6483)

(1) Taxation of real and personal property in California. (6484)

(2) Property tax exemptions. (6485)

(3) Supplemental assessments. (6486)

(4) Escape assessments. (6487)

(5) Assessment procedures. (6488)

(6) Taxpayer obligations, responsibilities, and rights. (6489)

(7) Obligations, responsibilities, and rights of property tax authorities, including, but not limited to, the board and assessors. (6490)

(8) Property tax appeal procedures. (6491)

5906. (a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property tax forms prescribed by the board to determine both of the following: (6492)

(1) Whether the forms and their instructions promote or discourage taxpayer compliance. (6493)

(2) Whether the forms or questions therein are necessary and germane to the assessment function. (6494)

(b) The advocate shall undertake the review of taxpayer complaints and identify areas of recurrent conflict between taxpayers and assessment officers. This review shall include, but not be limited to, all of the following: (6495)

(1) The adequacy and timeliness of board and assessor responses to taxpayers' written complaints and requests for information. (6496)

(2) The adequacy and timeliness of corrections of the assessment roll, cancellations of taxes, or issuances of refunds after taxpayers have provided legitimate and adequate information demonstrating the propriety of the corrections, cancellations, or refunds, including, but not limited to, the filing of documents required by law to claim these corrections, cancellations, or refunds. (6497)

(3) The timeliness, fairness, and accessibility of hearings and decisions by the board, county boards of equalization, or assessment appeals boards where taxpayers have filed timely applications for assessment appeal. (6498)

(4) The application of penalties and interest to property tax assessments or property tax bills where the penalty or interest is a direct result of the assessor's failure to request specified information or a particular method of reporting information, or where the penalty or interest is a direct result of the taxpayer's good faith reliance on written advice provided by the assessor or the board. (6499)

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