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 302 - The Board's Function and Jurisdiction

Universal Citation: 18 CA Code of Regs 302

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) The functions of the board are:

(1) To ensure that all applicants are afforded due process and given the opportunity for a timely and meaningful hearing.

(2) To lower, sustain, or increase upon application, or to increase after giving notice when no application has been filed, individual assessments in order to equalize assessments on the local tax assessment roll,

(3) To determine the full value and, where appealed, the base year value of the property that is the subject of the hearing,

(4) To hear and decide penalty assessments, and to review, equalize and adjust escaped assessments on that roll except escaped assessments made pursuant to Revenue and Taxation Code section 531.1,

(5) To determine the classification of the property that is the subject of the hearing, including classifications within the general classifications of real property, improvements, and personal property. Such classifications may result in the property so classified being exempt from property taxation.

(6) To determine the allocation of value to property that is the subject of the hearing, and

(7) To exercise the powers specified in section 1605.5 of the Revenue and Taxation Code.

(b) Except as provided in subdivision (a)(5), the board has no jurisdiction to grant or deny exemptions or to consider allegations that claims for exemption from property taxes have been improperly denied.

(c) The board acts in a quasi-judicial capacity and renders its decision only on the basis of proper evidence presented at the hearing.

1. Amendment filed 5-27-68; effective thirtieth day thereafter (Register 68, No. 21).
2. Amendment of subsection (b) filed 6-6-69 as an emergency; effective upon filing. Certificate of Compliance included (Register 69, No. 23).
3. Amendment of subsection (c) filed 5-11-71; effective thirtieth day thereafter (Register 71, No. 20).
4. Amendment filed 12-26-75; effective thirtieth day thereafter (Register 75, No. 52).
5. Editorial correction of NOTE filed 7-30-82 (Register 82, No. 31).
6. Editorial correction of NOTE filed 4-1-83 (Register 83, No. 14).
7. Amendment of section and NOTE filed 3-23-2000; operative 4-22-2000 (Register 2000, No. 12).
8. Change without regulatory effect amending subsection (a)(6) and NOTE filed 8-25-2004 pursuant to section 100, title 1, California Code of Regulations (Register 2004, No. 35).
9. New subsection (a)(1) and subsection renumbering filed 11-4-2019; operative 1-1-2020 (Register 2019, No. 45).
10. Change without regulatory effect amending subsection (b) filed 3-9-2022 pursuant to section 100, title 1, California Code of Regulations (Register 2022, No. 10).

Note: Authority cited: Section 15606, Government Code. Reference: Sections 531.1, 1603, 1604 and 1605.5, Revenue and Taxation Code.

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