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
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
The provisions set forth in this regulation govern the construction of this subchapter.
(a) "County" is the county or city and county wherein the property is located that is the subject of the proceedings under this subchapter.
(b) "Assessor" is the assessor of the county.
(c) "Auditor" is the auditor of the county.
(d) "Board" is the board of equalization or assessment appeals board of the county or a multijurisdictional assessment appeals board.
(e) "Chair" is the chair of the county board of equalization or assessment appeals board.
(f) "Clerk" is the clerk of the county board of equalization or assessment appeals board.
(g) "Person affected" or "party affected" is any person or entity having a direct economic interest in the payment of property taxes on the property for the valuation date that is the subject of the proceedings under this subchapter, including the property owner, a lessee required by the property lease to pay the property taxes, and a property owner who acquires an ownership interest after the lien date if the new owner is also responsible for payment of property taxes for the lien date that is the subject of the application.
(h) "Full cash value" or "fair market value" is the value provided in sections 110 and 110.1 of the Revenue and Taxation Code.
(i) "Restricted value" is a value standard other than full cash value prescribed by the Constitution or by statute authorized by the Constitution.
(j) "Full value" is either the full cash value or the restricted value.
(k) "Equalization" is the determination by the board of the correct full value for the property that is the subject of the hearing.
(l) "County legal advisor" is the county counsel of the county, or the district attorney of the county if there is no county counsel, and the City Attorney of the City and County of San Francisco, or outside counsel specifically retained to advise the county board of equalization or assessment appeals board.
(m) "Authorized agent" is one who is directly authorized by the applicant to represent the applicant in an assessment appeals proceeding.
1. New
Subchapter (Sections 301 through
314 and
316 through
326) filed 5-12-67; effective
thirtieth day thereafter (Register 67, No. 19).
2. Amendment of NOTE
filed 10-26-77; effective thirtieth day thereafter (Register 77, No.
44).
3. Amendment filed 11-30-82; effective thirtieth day thereafter
(Register 82, No. 49).
4. Amendment of section and NOTE filed
3-23-2000; operative 4-22-2000 (Register 2000, No. 12).
5. Change
without regulatory effect amending subsection (d) and NOTE filed 8-20-2018
pursuant to section
100, title 1, California Code of
Regulations (Register 2018, No. 34).
6. Change without regulatory
effect amending subsection (d) filed 8-25-2022 pursuant to section
100, title 1, California Code of
Regulations (Register 2022, No. 34).
Note: Authority cited: Section 15606(c), Government Code. Reference: Sections 110, 110.1, 110.5, 1601, 1603 et seq., 1750 and 1752.2, Revenue and Taxation Code; and Section 31000.6, Government Code.
