Existing law requires the State Board of Equalization to conduct surveys with respect to the procedures, practices, and general performance of county assessors to determine the adequacy of the procedures and practices employed by the county assessor in the valuation of property for the purposes of taxation and in the performance generally of the duties of the county assessor. Existing law requires the survey report to show the volume of assessing work to be done as measured by the various types of property to be assessed and the number of individual assessments to be made, the responsibilities devolving upon the county assessor, and the extent to which assessment practices are consistent with or differ from state law and regulations. Existing law also authorizes the report to show the county assessor’s requirements for maps, records, and other equipment and supplies essential to the adequate performance of his or her duties, the number and classification of personnel needed by him or her for the adequate conduct of his or her office, and the fiscal outlay required to secure for that office sufficient funds to ensure the proper performance of its duties.

This bill would instead require the survey report to show the extent to which assessment practices are consistent with or differ from state law and regulations and the control procedures instituted to ensure the integrity of the assessment process. The bill would additionally authorize the report to show the volume of assessing work to be done as measured by the various types or property to be assessed and the number of individual assessments to be made, and the responsibilities devolving upon the county assessor.