California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 1 - Valuation Principles and Procedures
- Section 1 - General Application
- Section 2 - The Value Concept
- Section 3 - Value Approaches
- Section 4 - The Comparative Sales Approach to Value
- Section 6 - The Reproduction and Replacement Cost Approaches to Value
- Section 8 - The Income Approach to Value
- Section 10 - Trade Level for Tangible Personal Property
- Section 20 - Taxable Possessory Interests
- Section 21 - Taxable Possessory Interests-Valuation
- Section 22 - Continuity of Possessory Interests
- Section 23 - Written Agreements as to Term of Possessory Interests. [Repealed]
- Section 24 - Possessory Interest Rights to be Valued. [Repealed]
- Section 25 - Valuation of Post-Deluz Possessory Interests. [Repealed]
- Section 26 - Valuation of Pre-Deluz Possessory Interests. [Repealed]
- Section 27 - Valuation of Possessory Interests for the Production of Hydrocarbons
- Section 28 - Examples of Taxable Possessory Interests
- Section 29 - Possessory Interests in Taxable Government-Owned Real Property
- Section 31 - Petroleum Products Value Schedule. [Repealed]
- Section 41 - Market Value of Timberland
- Section 45 - Separate Determination of Value for Owner-Occupied Residential Dwellings. [Repealed]
- Section 51 - Agreements Qualifying Land for Assessment as Open-Space Lands
- Section 52 - Restricted Value of Perennials Other than Timber as Open-Space Lands
- Section 53 - Open-Space Value of Timberland
- Section 54 - Valuation of Land Under a Land Conservation Act Agreement that Fails to Qualify Under Rule 51
- Section 60 - Historical Property Contracts. [Repealed]
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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