Section 1841 Of Article 1.5. Review Of Assessment Of Publicly Owned Property From California Revenue And Taxation Code >> Division 1. >> Part 3. >> Chapter 2. >> Article 1.5.
1841
. When the review, equalization, and adjustment are completed,
the executive director of the board shall transmit to the auditor and
the governing body of the taxing agency whose assessment is
questioned, and to the applicant a notice of the action of the board
with respect to the assessment. The notice is prima facie evidence of
the regularity of all proceedings of the board resulting in the
action that is the subject matter of the notice. Upon receipt of the
notice the auditor shall enter upon the local roll any change in the
assessment resulting from the action of the board.