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 312 - Hearings Recorded
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) All hearings of the board shall be recorded or reported, or videotaped subject to the conditions set forth in Code of Civil Procedure section 2025.340.
(b) Any person may purchase a transcript of that portion of a hearings that is open to the public upon payment of a reasonable fee, provided the request to purchase has been made within 60 days after the final determination of the board.
(c) In a county which does not regularly provide a stenographic reporter, the applicant, at the applicant's own expense, may have the hearing reported by a stenographer.
(d) In a county which does provide a stenographic reporter, if the applicant desires the clerk to arrange for a stenographer, the applicant must make the request in writing at least 10 days before the hearing.
(e) If a stenographic reporter is present, the county may designate the reporter's transcript as the official record upon being filed with the board.
1. Amendment
filed 4-14-72; effective thirtieth day thereafter (Register 72, No.
16).
2. Amendment filed 6-14-74 as an emergency; effective upon
filing (Register 74, No. 24).
3. Certificate of Compliance filed
8-9-74 (Register 74, No. 32).
4. Editorial correction adding NOTE
filed 4-1-83 (Register 83, No. 14).
5. Amendment of section and NOTE
filed 3-23-2000; operative 4-22-2000 (Register 2000, No. 12).
6.
Change without regulatory effect amending subsection (a) filed 3-16-2010
pursuant to section
100, title 1, California Code of
Regulations (Register 2010, No. 12).
Note: Authority cited: Section 15606, Government Code. Reference: Section 1611, Revenue and Taxation Code.
