California Revenue and Taxation Code 409 – (a) (1) Notwithstanding subdivision (a) of Section 7922.530 …
(a) (1) Notwithstanding subdivision (a) of § 7922.530 of the Government Code or any other statutory provision, if the assessor, pursuant to the request of any party, provides information or records that the assessor is not required by law to prepare or keep, the county may require that a fee reasonably related to the actual cost of developing and providing that information be paid by the party receiving the information.
(2) The actual cost of providing the information is not limited to duplication or reproduction costs, but may include recovery of developmental and indirect costs, such as overhead, personnel, supply, material, office, storage, and computer costs.
Terms Used In California Revenue and Taxation Code 409
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
(3) It is the intent of this section that the county may impose this fee for information and records maintained for county use, as well as for information and records not maintained for county use.
(4) Nothing herein shall be construed to require an assessor to provide information to any party beyond that the assessor is otherwise statutorily required to provide.
(b) For purposes of this section, “market data,” as defined in Section 408.1, shall be deemed to be information the assessor is required by law to prepare or keep when requested by the assessee or a designated representative of the assessee.
(c) This section shall not apply to requests of the State Board of Equalization for information.
(Amended by Stats. 2021, Ch. 615, Sec. 412. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)