Section 1607 Of Article 1. Generally From California Revenue And Taxation Code >> Division 1. >> Part 3. >> Chapter 1. >> Article 1.
1607
. Before the county board makes any reduction, it shall
examine, on oath, the person affected or the agent making the
application touching the value of the property. A reduction shall not
be made unless the person or agent attends and answers all questions
pertinent to the inquiry; provided, however, in the event there is
filed with the county board a written stipulation, signed by the
assessor and county legal officer on behalf of the county and the
person affected or the agent making the application, as to the full
cash value and assessed value of the property which stipulation sets
forth the facts upon which the reduction in value is premised, the
county board may, at a hearing, (a) accept the stipulation, waive the
appearance of the person affected or the agent and change the
assessed value in accordance with Section 1610.8, or (b) reject the
stipulation and set or reset the application for reduction for
hearing.