Legislation

§ 1253. Hearing and determination. Not later than twenty days prior to
the ensuing fiscal year of each city with a population of one hundred
twenty-five thousand or more inhabitants, the state board of real
property tax services shall provide written notice of the determination
of tentative ratios pursuant to this article to the chief executive
officer thereof. The notice shall set forth such ratios, identifying the
assessment rolls for which the ratios were determined and specifying the
time and place where the state board of real property tax services or a
duly authorized representative thereof will meet to hear complaints
presented by a city concerning such ratios. Such notice must be served
at least five days before the date specified for the hearing. After
hearing any such complaints, the state board of real property tax
services shall establish final ratios for such rolls in accordance with
the provisions of this article. A city is hereby authorized and
empowered to waive the hearing with respect to such ratios.