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 2 - Assessment
Article 3 - Exemptions and Immunities
Section 139 - Restricted Access as Damage Eligible for Reassessment Relief Pursuant to Revenue and Taxation Code Section 170. [Repealed]

Universal Citation: 18 CA Code of Regs 139
Current through Register 2024 Notice Reg. No. 38, September 20, 2024

1. New section filed 5-16-2002; operative 6-15-2002 (Register 2002, No. 20).
2. Change without regulatory effect repealing section filed 7-11-2006 pursuant to section 100, title 1, California Code of Regulations (Register 2006, No. 28).

Note: Authority cited: Section 15606(c), Government Code. Reference: Section 170, Revenue and Taxation Code.

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