Section 15606 Of Chapter 1. General From California Government Code >> Division 3. >> Title 2. >> Part 9. >> Chapter 1.
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.