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Article 1. Hearing by County Board | 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 3. Local Equalization
Article 1. Hearing by County Board
Article 1. Hearing by County Board
State of California
301
Definitions and General Provisions.
302
The Board's Function and Jurisdiction.
303
Publication of Notice of Board Meeting. [Repealed]
304
Location of Local Roll for Inspection. [Renumbered]
305
Application.
305.1
Exchange of Information.
305.2
Prehearing Conference.
305.3
Application for Equalization Under Revenue and Taxation Code Section 469.
305.5
Base Year Value Presumption.
306
Copy of Application, Amendment, and Correction to Assessor.
307
Notice of Hearing.
308
Request for Findings.
308.5
Disqualification of a Board Member or Hearing Officer.
308.6
Applications for Equalization Required to Be Heard by Alternate Assessment Appeals Boards.
309
Hearing.
310
Selection of Board Chair.
311
Quorum and Vote Required.
312
Hearings Recorded.
313
Hearing Procedure.
314
Legal Counsel for Applicant and Assessor.
316
Examination of Applicant by Board.
317
Personal Appearance by Applicant; Appearance by Agent.
318
Property in Common Ownership. [Repealed]
319
Appearance by Corporation. [Repealed]
320
Appearance by Members of Family. [Repealed]
321
Burden of Proof.
322
Subpoenas.
323
Postponements and Continuances.
324
Decision.
325
Notice and Clarification of Decision.
326
Reconsideration and Rehearing.