Article 4. Equalization With Assistance Of Appraisal Commission of California Revenue And Taxation Code >> Division 1. >> Part 3. >> Chapter 1. >> Article 4.

Whenever the board of supervisors and the assessor of any county determine that, in order to maintain the equality of the assessment of property within the county, an appraisal of all or any class of property is required, the clerk of the board of supervisors and the assessor shall certify this determination to the State Board of Equalization. Thereupon, the assessor, the chairman of the board of supervisors, and the member of the State Board of Equalization from the district which includes the county constitute an appraisal commission to conduct the appraisal.

The appraisal commission may employ any technical assistants it deems necessary to carry out the required appraisal. A person so employed is not an additional deputy or assistant of the assessor.

The requirements of Sections 670, 671 and 673 shall apply to employees of an appraisal commission. Upon being employed by an appraisal commission, the employee shall disclose, on a form provided by the State Board of Equalization, his financial interest in any corporation in accordance with Section 672.

All work done under this article is in furtherance of the power of the county board to equalize assessments.

The expenses of this appraisal are a county charge, and the board of supervisors may make the necessary appropriations to meet these expenses.

A contract shall not be made with any person by which the duty of conducting such an appraisal is delegated to any private interests.

Save assessments by the assessor or valuations of individual parcels by the county board during its authorized sessions, taxable property shall not be appraised for taxation under authority of any county except under this article.