California Code, Revenue and Taxation Code - RTC § 5904

(a) The board shall designate a “Property Taxpayers' Advocate.” The advocate shall be responsible for reviewing the adequacy of procedures for both of the following:

(b) The advocate shall be designated by, and report directly to, the executive officer of the board. The advocate shall at least annually report to the executive officer on the adequacy of existing procedures, or the need for additional or revised procedures, to accomplish the objectives of this part.

(c) Nothing in this part shall be construed to require the board to reassign property tax program responsibilities within its existing organizational structure.