CA Rev & Tax Code Section 45864

Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:


Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.


The conference may be recorded only if prior notice is given to the fee payer and the fee payer is entitled to receive a copy of the recording.


The fee payer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent.
Last Updated

Aug. 19, 2023

§ 45864’s source at ca​.gov