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 301 - Definitions and General Provisions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The provisions set forth in this regulation govern the
					 construction of this subchapter.
(a)
				  "County" is the county or city and county wherein the property is located that
				  is the subject of the proceedings under this subchapter.
(b) "Assessor" is the assessor of the
				  county.
(c) "Auditor" is the
				  auditor of the county.
(d) "Board"
				  is the board of equalization or assessment appeals board of the county or a
				  multijurisdictional assessment appeals board.
(e) "Chair" is the chair of the county board
				  of equalization or assessment appeals board.
(f) "Clerk" is the clerk of the county board
				  of equalization or assessment appeals board.
(g) "Person affected" or "party affected" is
				  any person or entity having a direct economic interest in the payment of
				  property taxes on the property for the valuation date that is the subject of
				  the proceedings under this subchapter, including the property owner, a lessee
				  required by the property lease to pay the property taxes, and a property owner
				  who acquires an ownership interest after the lien date if the new owner is also
				  responsible for payment of property taxes for the lien date that is the subject
				  of the application.
(h) "Full cash
				  value" or "fair market value" is the value provided in sections
				  110
				  and
				  110.1
				  of the Revenue and Taxation Code.
(i) "Restricted value" is a value standard
				  other than full cash value prescribed by the Constitution or by statute
				  authorized by the Constitution.
(j)
				  "Full value" is either the full cash value or the restricted value.
(k) "Equalization" is the determination by
				  the board of the correct full value for the property that is the subject of the
				  hearing.
(l) "County legal advisor"
				  is the county counsel of the county, or the district attorney of the county if
				  there is no county counsel, and the City Attorney of the City and County of San
				  Francisco, or outside counsel specifically retained to advise the county board
				  of equalization or assessment appeals board.
(m) "Authorized agent" is one who is directly
				  authorized by the applicant to represent the applicant in an assessment appeals
				  proceeding.
1. New
					 Subchapter (Sections
					 301 through
					 314 and
					 316 through
					 326) filed 5-12-67; effective
					 thirtieth day thereafter (Register 67, No. 19).
2. Amendment of NOTE
					 filed 10-26-77; effective thirtieth day thereafter (Register 77, No.
					 44).
3. Amendment filed 11-30-82; effective thirtieth day thereafter
					 (Register 82, No. 49).
4. Amendment of section and NOTE filed
					 3-23-2000; operative 4-22-2000 (Register 2000, No. 12).
5. Change
					 without regulatory effect amending subsection (d) and NOTE filed 8-20-2018
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2018, No. 34).
6. Change without regulatory
					 effect amending subsection (d) filed 8-25-2022 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2022, No. 34).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						110,
						110.1,
						110.5,
						1601,
						1603
						et seq.,
						1750
						and
						1752.2,
						Revenue and Taxation Code; and Section
						31000.6,
						Government Code.