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 326 - Reconsideration and Rehearing
Universal Citation: 18 CA Code of Regs 326
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) The decision of the board upon an application is final. The board shall not reconsider or rehear an application or modify a decision unless:
(1) The decision
reflects a ministerial clerical error; or
(2) The decision was entered as the result of
the applicant's failure to appear for the hearing and within the period
established pursuant to regulation 313 of this subchapter, the applicant
furnishes evidence establishing, to the satisfaction of the board, excusable
good cause for the failure to appear.
1. Editorial
correction adding NOTE filed 4-1-83 (Register 83, No. 14).
2.
Amendment of section and NOTE filed 3-23-2000; operative 4-22-2000 (Register
2000, No. 12).
Note: Authority cited: Section 15606, Government Code. Reference: Section 1601 et seq., Revenue and Taxation Code.
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