Article 3. Audit Of Veterans’ Exemption Claims of California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 3.

Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the Constitution shall be conducted by the auditor. The audit shall cover such exemptions claimed for the current tax year as well as any prior tax years in respect to which escaped assessments would be timely pursuant to Section 532.

The auditor shall determine the procedures and the extent of auditing required.

If the information is not made available through the assessor, the auditor may make written demand to the veteran or his spouse to appear and testify and to produce papers, including books, accounts, and documents germane to the claimed exemption, for the purpose of verifying entitlement to the exemption. The auditor shall have access at any reasonable time to all records in the assessor's office, germane to the audit. The auditor shall have access at any reasonable time to all records in the assessor's office, germane to the audit.

If a taxpayer refuses to comply with a written demand made pursuant to Section 282, the exemption shall be disallowed and, if an exemption has previously been allowed, an assessment pursuant to Section 531.1 shall be made.

Should the audit prescribed by this article indicate that a claim of exemption pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the Constitution has been improperly denied, the assessor shall be notified. Upon receipt of such notice the assessor shall make a redetermination and if he finds the claimant eligible he shall notify the claimant in the manner provided in Section 1605 of such erroneous determination, effect an amendment of the assessment roll, and if the claimant has already paid the tax he shall have 30 days from receipt of such notice in which to file claim pursuant to Article 1 (commencing with Section 5096), Chapter 5, Part 9 of this division. The notice shall advise the time in which claim may be filed.

Should the audit prescribed by this article indicate that a veteran's exemption has been incorrectly allowed, the assessor shall be notified.

The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article effective within the county. Upon adoption of a resolution as so described, this article shall become operative in the county on the lien date next following the date of adoption. It shall remain effective within the county unless repealed by resolution of the board of supervisors.

As used in this article "auditor" means the auditor, auditor-controller, or director of finance of a county.