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 4 - Equalization by State Board
Article 1 - Random Selection of Counties
Section 371 - Significant Assessment Problems

Universal Citation: 18 CA Code of Regs 371

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

(a) For purposes of Revenue and Taxation Code section 75.60 and Government Code section 15643, "significant assessment problems" means procedure(s) in one or more areas of an assessor's assessment operation, which alone or in combination, have been found by the Board to indicate a reasonable probability that either:

(1) the average assessment level in the county is less than 95 percent of the assessment level required by statute; or

(2) the sum of all the differences between the Board's appraisals and the assessor's values (without regard to whether the differences are underassessments or overassessments), expanded statistically over the assessor's entire roll, exceeds 7.5 percent of the assessment level required by statute.

(b) For purposes of this regulation, "areas of an assessor's assessment operation" means, but is not limited to, an assessor's programs for:

(1) Uniformity of treatment for all classes of property.

(2) Discovering and assessing newly constructed property.

(3) Discovering and assessing real property that has undergone a change in ownership.

(4) Conducting audits in accordance with Revenue and Taxation Code section 469.

(5) Assessing open-space land subject to enforceable restriction, in accordance with Revenue and Taxation Code section 421 et seq.

(6) Discovering and assessing taxable possessory interests in accordance with Revenue and Taxation Code section 107 et seq.

(7) Discovering and assessing mineral-producing properties in accordance with Property Tax Rule 469.

(8) Discovering and assessing property that has suffered a decline in value.

(9) Reviewing, adjusting, and, if appropriate, defending assessments for which taxpayers have filed applications for reduction with the local assessment appeals board.

(c) A finding of "significant assessment problems," as defined in this regulation, would be limited to the purposes of Revenue and Taxation Code section 75.60 and Government Code section 15643, and shall not be construed as a generalized conclusion about an assessor's practices.

1. New section filed 4-16-97; operative 5-16-97 (Register 97, No. 16).
2. Amendment of section and NOTE filed 4-14-2010; operative 5-14-2010 (Register 2010, No. 16).

Note: Authority cited: Section 75.60(b)(3), Revenue and Taxation Code; and Sections 15606(a), 15606(c) 15606(g), 15640(f) and 15643(b), Government Code. Reference: Section 75.60, Revenue and Taxation Code; and Section 15643, Government Code.

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