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Chapter 1. Valuation Principles and Procedures | Midpage
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California Code of Regulations
Title 18
Division 1. State Board of Equalization—Property Tax (California Department of Tax and Fee Administration — Timber Yield Tax, See Chapter 11)
Chapter 1. Valuation Principles and Procedures
Chapter 1. Valuation Principles and Procedures
State of California
1
General Application.
2
The Value Concept.
3
Value Approaches.
4
The Comparative Sales Approach to Value.
6
The Reproduction and Replacement Cost Approaches to Value.
8
The Income Approach to Value.
10
Trade Level for Tangible Personal Property.
20
Taxable Possessory Interests.
21
Taxable Possessory Interests-Valuation.
22
Continuity of Possessory Interests.
23
Written Agreements As to Term of Possessory Interests. [Repealed]
24
Possessory Interest Rights to Be Valued. [Repealed]
25
Valuation of Post-deLuz Possessory Interests. [Repealed]
26
Valuation of Pre-deLuz Possessory Interests. [Repealed]
27
Valuation of Possessory Interests for the Production of Hydrocarbons.
28
Examples of Taxable Possessory Interests.
29
Possessory Interests in Taxable Government-Owned Real Property.
31
Petroleum Products Value Schedule. [Repealed]
41
Market Value of Timberland.
45
Separate Determination of Value for Owner-Occupied Residential Dwellings. [Repealed]
51
Agreements Qualifying Land for Assessment as Open-Space Lands.
52
Restricted Value of Perennials Other Than Timber As Open-Space Lands.
53
Open-Space Value of Timberland.
54
Valuation of Land Under a Land Conservation Act Agreement That Fails to Qualify Under Rule 51.
60
Historical Property Contracts. [Repealed]