Section 1641.2.

Cal. Revenue and Taxation Code - RTC § 1641.2.
in effect
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Notwithstanding the provisions of Section 1604, if within 90 days of the expiration of the two-year period specified in Section 1604 within which a county board is required to hear evidence and make a final determination on an application for reduction in assessment, a taxpayer or his or her agent objects to an assessment appeals board member pursuant to Section 1624.4 or makes application for a hearing officer’s recommendation to be heard before the county board pursuant to Section 1641.1, the two-year period shall be extended by 90 days.

References

referencesCal. Revenue and Taxation Code - RTC § 1604.
referencesCal. Revenue and Taxation Code - RTC § 1624.4.
referencesCal. Revenue and Taxation Code - RTC § 1641.1.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 1641.2. — Section 1641.2 | Revenue and Taxation Code - RTC | Corpus