California Legal Codes and Statutes

§ 1638

Amended by Stats. 1984, Ch. 678, Sec. 34.

The applicant may be represented in the hearing of the application and shall have the right to offer evidence. The assessor may be represented in the hearing by an attorney if the applicant is represented by an attorney and one or more members of his staff, and the assessor and members of his staff shall have the right to offer evidence. The hearing shall be conducted in accordance with Section 1609. The hearing and disposition of applications shall be conducted in an informal manner.

Cite this section

Cal. Rev. & Tax. Code § 1638 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-3-equalization/chapter-1-equalization-by-county-board-of-equalization/article-1-7-assessment-hearing-officers/section-1638

Other sections in Article 1.7 - Assessment Hearing Officers

§ 1636§ 1637§ 1638§ 1639§ 1640§ 1640.1§ 1641§ 1641.1§ 1641.2§ 1641.5

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.