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 9 - State Assessees
Article 1 - General Provisions
Section 902 - Unitary Property Value Indicators and Staff Discussions
Each year the State-Assessed Properties Division shall make capitalization rate studies and develop value indicators applicable to the unitary property of each state assessee. A copy of the appropriate capitalization rate study and a summary of the calculations of the value indicators shall be provided by the Chief, State-Assessed Properties Division, to the affected assessee on request. The assessee shall be informed that the staff will be available to discuss the data supplied.
1. New
section filed 1-9-76; effective thirtieth day thereafter (Register 76, No.
2).
2. Editorial correction of NOTE filed 4-19-83 (Register 83, No.
16).
3. Amendment of NOTE filed 12-29-95; operative 12-31-95
pursuant to Government Code section
11343.4(d)
(Register 96, No. 1).
4. Change without regulatory effect amending
section filed 3-19-2015 pursuant to section
100, title 1, California Code of
Regulations (Register 2015, No. 12).
Note: Authority cited: Section 15606, Government Code. Reference: Section 721, Revenue and Taxation Code.
