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.
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.
Nothing herein shall be construed to require an assessor to provide information to any party beyond that which he or she is otherwise statutorily required to provide.
Ca. Rev. and Tax. Code § 409