The applicant and the assessor may be represented by legal counsel, except that when an assessment protest is heard by a hearing officer appointed pursuant to section 1636 of the Revenue and Taxation Code, the assessor may have legal counsel only if the applicant is represented by an attorney.

Note: Authority cited and Reference: Section 15606, Government Code.

History

1. Amendment filed 6-14-74 as an emergency; effective upon filing (Register 74, No. 23).

2. Certificate of Compliance filed 8-9-74 (Register 74, No. 32).

3. Editorial correction adding Note filed 4-1-83 (Register 83, No. 14).