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 322 - Subpoenas

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) At the request
				  of the applicant or the assessor in advance of the hearing or at the time of
				  the hearing the board or the clerk on authorization from the board may issue
				  subpoenas for the attendance of witnesses at the hearing. The board may issue a
				  subpoena on its own motion. A subpoena may be served on any resident of the
				  State of California or any person or business entity found within the state.
				  All subpoenas shall be obtained from the board.
(b) If a subpoena is issued at the request of
				  the applicant, the applicant is responsible for serving it and for the payment
				  of witness fees and mileage.
(c) An
				  application for a subpoena for the production of books, records, maps, and
				  documents shall be supported by an affidavit such as is prescribed by section
				  1985
				  of the Code of Civil Procedure.
(d)
				  In the event a State Board of Equalization employee is subpoenaed pursuant to
				  section
				  1609.5
				  of the Revenue and Taxation Code at the request of the applicant and the county
				  board grants a reduction in the assessment, the county board may reimburse the
				  applicant in whole or in part for the actual witness fees paid pursuant to
				  section 1609.5.
(e) If a party desires the board to issue a
				  subpoena, the party shall make the written request sufficiently in advance of
				  the scheduled hearing date so that the subpoenaed party has an adequate
				  opportunity to fully comply with the subpoena prior to the commencement of the
				  hearing. Upon such request, the board may, whenever possible, issue subpoenas
				  pursuant to sections
				  1609.4
				  and
				  1609.5
				  of the Revenue and Taxation Code. Subpoenas shall be restricted to compelling
				  the appearance of a person or the production of things at the hearing and shall
				  not be utilized for purposes of prehearing discovery. A subpoena issued near in
				  time to or after commencement of the hearing should be as limited as possible,
				  and a continuance of the hearing may be granted, if requested, for a reasonable
				  period of time.
(f) No subpoena to
				  take a deposition shall be issued nor shall depositions be considered for any
				  purpose by the board.
1. Amendment
					 filed 10-5-67 as an emergency; effective upon filing (Register 67, No.
					 40).
2. Certificate of Compliance--Sec.
					 11422.1, Gov. Code, filed 12-14-67
					 (Register 67, No. 50).
3. Amendment filed 5-27-68; effective
					 thirtieth day thereafter (Register 68, No. 21).
4. Editorial
					 correction adding NOTE filed 4-1-83 (Register 83, No. 14).
5.
					 Amendment of section and NOTE filed 3-23-2000; operative 4-22-2000 (Register
					 2000, No. 12).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						1609,
						1609.4
						and
						1609.5,
						Revenue and Taxation Code.