Section 1611 Of Article 1. Generally From California Revenue And Taxation Code >> Division 1. >> Part 3. >> Chapter 1. >> Article 1.

. The county board shall make a record of the hearing and, upon request, shall furnish the party with an audio recording or a transcript thereof at his or her expense. Request for an audio recording or a transcript may be made at any time, but not later than 60 days following the final determination by the county board.