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 3 - Local Equalization
Article 1 - Hearing by County Board
- Section 301 - Definitions and General Provisions
- Section 302 - The Board's Function and Jurisdiction
- Section 303 - Publication of Notice of Board Meeting. [Repealed]
- Section 304 - Location of Local Roll for Inspection. [Renumbered]
- Section 305 - Application
- Section 305.1 - Exchange of Information
- Section 305.2 - Prehearing Conference
- Section 305.3 - Application for Equalization Under Revenue and Taxation Code Section 469
- Section 305.5 - Base Year Value Presumption
- Section 306 - Copy of Application, Amendment, and Correction to Assessor
- Section 307 - Notice of Hearing
- Section 308 - Request for Findings
- Section 308.5 - Disqualification of a Board Member or Hearing Officer
- Section 308.6 - Applications for Equalization Required to be Heard by Alternate Assessment Appeals Boards
- Section 309 - Hearing
- Section 310 - Selection of Board Chair
- Section 311 - Quorum and Vote Required
- Section 312 - Hearings Recorded
- Section 313 - Hearing Procedure
- Section 314 - Legal Counsel for Applicant and Assessor
- Section 316 - Examination of Applicant by Board
- Section 317 - Personal Appearance by Applicant; Appearance by Agent
- Section 318 - Property in Common Ownership. [Repealed]
- Section 319 - Appearance by Corporation. [Repealed]
- Section 320 - Appearance by Members of Family. [Repealed]
- Section 321 - Burden of Proof
- Section 322 - Subpoenas
- Section 323 - Postponements and Continuances
- Section 324 - Decision
- Section 325 - Notice and Clarification of Decision
- Section 326 - Reconsideration and Rehearing
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