California Revenue & Taxation Code Cal. Rev. & Tax. Code § 1641 Official textleginfo.legislature.ca.govlast amended Sep 26, 1980SharePrintCopy citation Upon the recommendation of an assessment hearing officer the county board of equalization or assessment appeals board shall establish the assessed value for the property at the value recommended by the hearing officer. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous1640.1Next ›1641.2 Nearby sections (25 sections)1624.4162516261626.116281630163616371638163916401640.116411641.21641.51641.116421643164416451645.516461646.116471648Full table of contents →