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 314 - Legal Counsel for Applicant and Assessor

The applicant and the assessor may be represented by legal counsel, except that when an assessment protest is heard by a hearing officer appointed pursuant to section 1636 of the Revenue and Taxation Code, the assessor may have legal counsel only if the applicant is represented by an attorney.

1. Amendment filed 6-14-74 as an emergency; effective upon filing (Register 74, No. 23).
2. Certificate of Compliance filed 8-9-74 (Register 74, No. 32).
3. Editorial correction adding NOTE filed 4-1-83 (Register 83, No. 14).

Note: Authority cited and Reference: Section 15606, Government Code.