Section 5910 Of Part 14. Property Taxpayers' Bill Of Rights From California Revenue And Taxation Code >> Division 1. >> Part 14.

. The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable to escape assessments and refunds of property taxes, and statutes of limitations, so as to place property taxpayers on an equal basis with taxing authorities.