SECTIONS 15602-15626

15602.  If a person who is chosen as a member of the State Board ofEqualization is not an inhabitant of the district for which he ischosen, or if a member of that board ceases to be an inhabitant ofthe district for which he is chosen, a vacancy occurs in the board,but a member duly qualified at the time of his election orappointment shall not during his term of office become disqualifiedbecause of any change which the Legislature makes in the boundariesof the equalization districts.15603.  The annual salary of each member of the State Board ofEqualization representing one of the equalization districts of thestate is provided for by Chapter 6 (commencing with Section 11550) ofPart 1. The member shall devote his or her entire time to theservices of the state in performing the duties imposed upon the boardand its members by the Constitution and statutes of this state.15604.  The board may appoint its secretary and prescribe andenforce his duties. The secretary shall hold office during thepleasure of the board and shall receive such compensation as theboard prescribes. It may employ such expert and clerical assistantsas it deems necessary in the performance of its powers and duties.15605.  The secretary shall keep an accurate record of theproceedings of the board in a book specially provided for suchpurpose. When required by the board or the chairman he shall visitthe several counties, collect data and information relative to theassessment of property or railway property in the county, consult andadvise with all officers charged with enforcement of the revenuelaws, and report such data and information to the board. Annually heshall prepare the report of the board to the Governor, and whenprinted shall distribute the report as required by law and asdirected by the board. He shall do and perform all other acts andthings enjoined by law or required by the board. The secretary is acivil executive officer and is authorized to administer and certifyoaths in any county in the State.15605.5.  Notwithstanding any other law, but consistent with Section4 of Article VII of the California Constitution and Section 12010.5,each member of the State Board of Equalization elected by districtmay request that the Governor convert one civil service position ofthe board to be exempt from civil service and serve as anadministrative assistant at or below the nonsupervisory exempt salarylevel P2A, who shall be appointed by and shall serve at the pleasureof the Governor.15606.  The State Board of Equalization shall do all of thefollowing: (a) Prescribe rules for its own government and for the transactionof its business. (b) Keep a record of all its proceedings. (c) Prescribe rules and regulations to govern local boards ofequalization when equalizing, and assessors when assessing, includinguniform procedures for the consideration and adoption of writtenfindings of fact by local boards of equalization as required bySection 1611.5 of the Revenue and Taxation Code. (d) Prescribe and enforce the use of all forms for the assessmentof property for taxation, including forms to be used for theapplication for reduction in assessment. (e) Prepare and issue instructions to assessors designed topromote uniformity throughout the state and its local taxingjurisdictions in the assessment of property for the purposes oftaxation. It may adapt the instructions to varying localcircumstances and to differences in the character and conditions ofproperty subject to taxation as in its judgment is necessary toattain this uniformity. (f) Subdivisions (c), (d) and (e) shall include, but are notlimited to, rules, regulations, instructions, and forms relating toclassifications of kinds of property and evaluation procedures. (g) Prescribe rules and regulations to govern local boards ofequalization when equalizing and assessors when assessing withrespect to the assessment and equalization of possessory interests. (h) Bring an action in a court of competent jurisdiction to compelan assessor or any city or county tax official to comply with anyprovision of law, or any rule or regulation of the board adopted inaccordance with subdivision (c), governing the assessment or taxationof property. The Attorney General shall represent the board in theaction. This section is mandatory.15606.1.  The duties, rules, regulations, and instructions asspecified in Section 15606 shall include provisions for mobilehomeswhich are subject to local property taxations.15606.5.  Notwithstanding any other provision of law, any regulationto be prescribed by the board shall become operative only if theboard itself approves adoption of the regulation.15606.5.  Training of assessors and their staffs under Sections15606 and 15608 shall be provided by the board on a nonreimbursablebasis.15607.  The board shall summon assessors to meet with it or its dulyauthorized representatives at least once annually, at places withinthe state it designates, to study or discuss problems ofadministration of assessment and taxation laws and to promoteuniformity of procedure in tax matters throughout the state.15608.  The board shall instruct, advise, and direct assessors as totheir duties under the laws. It may obtain the opinion of theAttorney General upon any questions of law relating to such duties insuch cases as it deems necessary.15609.  The board shall hold regular meetings each month at timesand places within the state as the chairperson directs. At least oneregular meeting shall be held in Sacramento each quarter. The boardmay hold special meetings at such times and places as the chairpersondirects. At any meeting the board may transact any and all businessand perform all duties imposed upon it and give and enter any and allorders and decrees within its jurisdiction.15609.5.  Notwithstanding Section 11425.10, Chapter 4.5 (commencingwith Section 11400) and Chapter 5 (commencing with Section 11500) ofPart 1 do not apply to the board.15610.  The board may confer, in this State or elsewhere, either asa board, individually, or through its staff, with officers oremployees of this State, its political subdivisions, other states,their political subdivisions, or the United States, or such otherpersons as may be of assistance to the board in its work.15611.  Whenever the board deems it necessary, it may visit as aboard or by its individual members, or may send its secretary or dulyappointed representative to, the several counties and cities toinspect property, learn its value, and collect information to enableit to equalize assessments and levy the taxes as required by law.15612.  The board may inspect, either as a board, individually, orby its duly appointed representative, the work of any local officerswhose duties relate to the assessment of property for taxation andthe collection of taxes. It may require such officers to produce anyrecords in their custody, including, but not limited to, recordsrelating to the assessment of specific properties and give testimonywith reference to such matters of assessment and tax collecting as itdeems useful to it in its investigations.15613.  The board may issue subpenas for the attendance of witnessesor the production of books, records, accounts, and papers before it,its secretary, any of its members, or any representative designatedby it. Such subpenas shall be signed by a member of the board or itssecretary, and may be served by any person.15614.  Any person duly subpenaed who refuses or neglects to attendas a witness, or to produce any books, records, accounts, or papersin his possession, custody, or control, in response to such subpena,or who refuses to answer any question pertinent to the matter underinvestigation by the board put to him by any member of the board, itssecretary, or designated representative, is guilty of contempt, andmay be punished by a court of competent jurisdiction by a fine notexceeding five hundred dollars ($500), or by imprisonment in thecounty jail not exceeding five (5) days, or by both such fine andimprisonment.15615.  Every person served with a subpena who fails or neglectswithout just excuse to obey it, and every officer who refuses to obeythe rules prescribed by the board or to perform the dutiesprescribed in the rules, forfeits to the State five hundred dollars($500), to be recovered by action in the name of the board. Suchaction may be commenced and tried in any county of the State.15616.  The board shall report annually to the Governor, the reportto be printed at state expense. The report shall show: (a) The assessed value of state-assessed and locally assessed realand personal property in each county and the assessed value ofstate-assessed and locally assessed property in each incorporatedcity or town. (b) Information concerning other taxes which it administers. (c) Such further information and suggestions as it shall deemproper.15617.  The board may require anybody having knowledge of thebusiness of any person who is or whose property is subject toassessment by it, or having the custody of the books, accounts, andpapers of such person, to attend before it, or any of its members,and bring with him for inspection any books, accounts, or papers, ofsuch person in his possession and under his control, and to testifyunder oath touching any matter relating to the organization orbusiness of such person.15618.  The board may examine, as a board, individually, or throughits staff, the books, accounts, and papers of all persons required toreport to it, or having knowledge of the affairs of those requiredso to report.15618.5.  Notwithstanding Section 1808.5 of the Vehicle Code, theboard, as a board, individually, or through its staff, may obtaincopies of fullface engraved pictures or photographs of licenseesdirectly from the Department of Motor Vehicles for the purposes ofenforcing the Revenue and Taxation Code.15619.  Any member or ex-member of the State Board of Equalization,or any agent employed by it, or the Controller, or ex-Controller, orany person employed by him or her, or any person who has at any timeobtained such knowledge from any of the foregoing officers or personsshall not divulge or make known in any manner not provided by law,any of the following items of information concerning the businessaffairs of companies reporting to the board: (a) Any information concerning the business affairs of any companythat is gained during an examination of its books and accounts or inany other manner, and is not required by law to be reported to theState Board of Equalization. (b) Any information, other than the assessment and the amount oftaxes levied, obtained by the State Board of Equalization inaccordance with law from any company other than one concerning whichthat information is required by law to be made public. (c) Any particular item of information relating to the dispositionof its earnings contained in the report of a quasi-publiccorporation that the corporation, by written communication specifyingthe items and presented at the time when it files its report,requests shall be treated as confidential. Nothing in this section shall be construed as preventingexamination of these records and reports by law enforcement agencies,grand juries, boards of supervisors, or their duly authorizedagents, employees or representatives conducting an investigation ofan assessor's office pursuant to Section 25303, and other dulyauthorized legislative or administrative bodies of the state pursuantto their authorization to examine these records. Successors, receivers, trustees, executors, administrators,assignees, and guarantors, if directly interested, may be giveninformation as to the items included in the measure and amounts ofany unpaid tax or amounts of tax required to be collected, interest,and penalties. The Governor may authorize examination of these reports by otherstate officers. In that event the information obtained by thesepersons shall not be made public. The Governor, however, may directthat any of the information referred to in this section shall be madepublic. Any violation of this section is a misdemeanor and punishable by afine not to exceed one thousand dollars ($1,000), or by imprisonmentnot to exceed six months, or both, at the discretion of the court.15620.  By order entered upon its minutes and for good cause shown,the board may extend for not exceeding 30 days the time fixed forfiling any report required by it.15620.5.  The board, whenever it deems it necessary to ensurevoluntary compliance with the due dates prescribed by law forsubmission of any remittance, claim for credit or refund, document,return, or other information delivered to the board through theUnited States mail or through a bona fide commercial deliveryservice, may establish a uniform policy for the acceptance of theremittance, claim for credit or refund, document, return, or otherinformation in cases where the cancellation mark stamped upon theenvelope containing the remittance, claim for credit or refund,document, return, or other information shows a date after the datespecified in law. This policy shall not be construed as an extensionof the prescribed time limits for remitting payments, filing claimsfor refund or credit, submitting documents, returns, or otherinformation.15621.  The board may hire or lease upon the written approval of theDepartment of General Services any property, real or personal, forits occupancy or use in the performance of its duties.15622.  The board may sell at prices fixed by the board copies ofcompilations of the revenue laws of the State, maps, and otherdocuments.15623.  Each member of the State Board of Equalization elected bythe voters of an equalization district shall investigate theadministration, enforcement, and operation within the district fromwhich he is elected of all laws, the administration and enforcementof which are vested in the board. Each such member may appoint a deputy to assist him in theperformance of his duties under this section. The deputy shall be soappointed as to be exempt from civil service under paragraph (6),subdivision (a), Section 4, Article XXIV of the Constitution, and nototherwise.15624.  When requested by the legislative body of any county, city,or city and county or the assessor to render advisory or otherservice, other than those services specified in this chapter, theboard may contract, at not less than cost and subject to regulationsapproved by the Director of General Services, to render suchservices. In addition to any other service the board may render under thissection, it is the intent of the Legislature that the board furnishauditor and appraisal personnel, on request, to local taxingauthorities to aid in making postaudits of personal property. Theboard shall report to the Legislature annually on all requestsreceived under this section and the disposition of these requests. All money received by the Board of Equalization pursuant to suchcontracts shall be paid into the State Treasury to the credit and inaugmentation of the current appropriation of the board.15625.  (a) The members of the State Board of Equalization and theemployees thereof shall not engage in any gainful profession, trade,business or occupation whatsoever for any person, firm orcorporation, or be so engaged in their own behalf, which profession,trade, business or occupation is incompatible or involves a conflictof interest with their property tax duties as members and employeesof the board. Conflict of interest shall include receipt ofcompensation or gifts from private persons or firms for advice orother services relating to the taxation or assessment of property. (b) The violation of subdivision (a) by any member of the boardshall constitute malfeasance in office. (c) The violation of subdivision (a) by any employee of the boardshall be grounds for dismissal. Disciplinary proceedings for any suchviolation shall be taken pursuant to Article 3 (commencing withSection 19570), Chapter 8, Part 2, Division 5, Title 2, of theGovernment Code.15626.  (a) This section shall be known, and may be cited, as theQuentin L. Kopp Conflict of Interest Act of 1990. (b) Prior to rendering any decision in any adjudicatory proceedingpending before the State Board of Equalization, each member whoknows or has reason to know that he or she received a contribution orcontributions within the preceding 12 months in an aggregate amountof two hundred fifty dollars ($250) or more from a party or his orher agent, or from any participant or his or her agent, shalldisclose that fact on the record of the proceeding. (c) No member shall make, participate in making, or in any wayattempt to use his or her official position to influence, thedecision in any adjudicatory proceeding pending before the board ifthe member knows or has reason to know that he or she received acontribution or contributions in an aggregate amount of two hundredfifty dollars ($250) or more within the preceding 12 months from aparty or his or her agent, or from any participant or his or heragent, and if the member knows or has reason to know that theparticipant has a financial interest in the decision, as that term isused in Article 1 (commencing with Section 87100) of Chapter 7 ofTitle 9. (d) Notwithstanding subdivision (c), if a member receives acontribution which would otherwise require disqualification undersubdivision (c), and he or she returns the contribution within 30days from the time he or she knows, or has reason to know, about thecontribution and the adjudicatory proceeding pending before theboard, his or her participation in the proceeding shall be deemedlawful. (e) A party to, or a participant in, an adjudicatory proceedingpending before the board shall disclose on the record of theproceeding any contribution or contributions in an aggregate amountof two hundred fifty dollars ($250) or more made within the preceding12 months by the party or participant, or his or her agent, to anymember of the board. (f) When a close corporation is a party to, or a participant in,an adjudicatory proceeding pending before the board, the majorityshareholder is subject to the disclosure requirement specified inthis section. (g) For purposes of this section, if a deputy to the Controllersits at a meeting of the board and votes on behalf of the Controller,the deputy shall disclose contributions made to the Controller andshall disqualify himself or herself from voting pursuant to therequirements of this section. (h) For purposes of this section: (1) "Contribution" has the same meaning prescribed in Section82015 and the regulations adopted thereto. (2) "Party" means any person who is the subject of an adjudicatoryproceeding pending before the board. (3) "Participant" means any person who is not a party but whoactively supports or opposes a particular decision in an adjudicatoryproceeding pending before the board and who has a financial interestin the decision, as described in Article 1 (commencing with Section87100) of Chapter 7 of Title 9. A person actively supports or opposesa particular decision if he or she lobbies in person the members oremployees of the board, testifies in person before the board, orotherwise acts to influence the members of the board. (4) "Agent" means any person who represents a party to orparticipant in an adjudicatory proceeding pending before the board.If a person acting as an agent is also acting as an employee ormember of a law, accounting, consulting, or other firm, or a similarentity or corporation, both the entity or corporation and the personare agents. (5) "Adjudicatory proceeding pending before the board" means amatter for adjudication that has been scheduled and appears as anitem on a meeting notice of the board as required by Section 11125 asa contested matter for administrative hearing before the boardmembers. A consent calendar matter is not included unless the matterhas previously appeared on the calendar as a nonconsent item, or hasbeen removed from the consent calendar for separate discussion andvote, or the item is one about which the member has previouslycontacted the staff or a party. (6) A member knows or has reason to know about a contribution if,after the adjudicatory proceeding first appears on a meeting noticeof the board, facts have been brought to the member's personalattention that he or she has received a contribution which wouldrequire disqualification under subdivision (c), or that the memberreceived written notice from the board staff, before commencement ofthe hearing and before any subsequent decision on the matter, that aspecific party, close corporation, or majority shareholder, or agentthereof, or any participant having a financial interest in thematter, or agent thereof, in a specific, named adjudicatoryproceeding before the board, made a contribution or contributionswithin the preceding 12 months in an aggregate amount of two hundredfifty dollars ($250) or more. Each member shall provide board staffwith a copy of each of his or her campaign statements at the timeeach of those statements is filed. The notice of contribution shall be on a form prescribed underrules adopted by the board to provide for staff inquiry of eachparty, participant, close corporation, and its majority shareholder,and any agent thereof, to determine whether any contribution has beenmade to a member, and if so, in what aggregate amount and on whatdate or dates within the 12 months preceding an adjudicatoryproceeding or decision. In addition, the staff shall inquire and report on the record asfollows: (A) Whether any party or participant is a close corporation, andif so, the name of its majority shareholder. (B) Whether any agent is an employee or member of any law,accounting, consulting or other firm, or similar entity orcorporation, and if so, its name and address and whether acontribution has been made by any such person, firm, corporation, orentity. (i) (1) Any person who knowingly or willfully violates anyprovision of this section is guilty of a misdemeanor. (2) No person convicted of a misdemeanor under this section shallbe a candidate for any elective office or act as a lobbyist for aperiod for four years following the time for filing a notice ofappeal has expired, or all possibility of direct attack in the courtsof this state has been finally exhausted, unless the court at thetime of sentencing specifically determines that this provision shallnot be applicable. A plea of nolo contendere shall be deemed aconviction for the purposes of this section. (3) In addition to other penalties provided by law, a fine of upto the greater of ten thousand dollars ($10,000), or three times theamount the person failed to disclose or report properly, may beimposed upon conviction for each violation. (4) Prosecution for violation of this section shall be commencedwithin four years after the date on which the violation occurred. (5) This section shall not prevent any member of the board frommaking, or participating in making, a governmental decision to theextent that the member's participation is legally required for theaction or decision to be made. However, the fact that a member's voteis needed to break a tie does not make the member's participationlegally required.