reglab/statecodes huggingface dataset:
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 2 - Assessment › Article 5 - Situs › Section 202 - Allocation of Aircraft of Certificated Air Carriers and Scheduled Air Taxi Operators

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  AIR TAXIS. An aircraft whose owner on the lien date used it in scheduled air
				  taxi service at any time during the 12-month period from January 1 through
				  December 31 of the previous year immediately preceding the lien date, or which
				  has been purchased for scheduled air taxi service but not yet put into such
				  service and not yet used in any other service, is assessable under sections
				  1150
				  to
				  1157
				  of the Revenue and Taxation Code and not under Part 10, Division 1, or under
				  other situs provisions of Part 2, Division 1, of the Revenue and Taxation
				  Code.
(b) SITUS. Aircraft of United
				  States registry operated by certificated air carriers (within the meaning of
				  section
				  1150
				  of the Revenue and Taxation Code) or scheduled air taxis (within the meaning of
				  subdivisions (a) and (b) of section
				  1154
				  of the Revenue and Taxation Code) and flown in intrastate, interstate, or
				  foreign commerce shall be deemed to be situated only in those taxing agencies
				  (within the meaning of section
				  404
				  of the Revenue and Taxation Code) in which the aircraft normally make physical
				  contact. The physical contact must be intentional rather than by accident or as
				  the result of an emergency, and it must involve embarking or disembarking of
				  crew, passengers, or freight.
(1) Aircraft
				  flying over the state without landing do not acquire situs for property tax
				  purposes. Conversely, the situs of aircraft that depart from a taxing agency
				  within the state, fly out of the state, and return to the same or another
				  taxing agency within the state without landing outside the state is within the
				  state's taxing jurisdiction throughout the flight.
(2) Situs for property tax purposes is not
				  affected by the legal or commercial domicile of the operator of the aircraft,
				  except that foreign-owned and -based aircraft operated solely in foreign
				  commerce do not acquire a situs within the state for property tax
				  purposes.
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 2 - Assessment › Article 5 - Situs › Section 203 - Goods in Transit

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Property moving in interstate or foreign commerce, whether entering or leaving
				  the state, are not subject to tax while in transit.
Property moving in intrastate commerce on the lien date are
					 taxable and have situs for that purpose as follows:
(1) Property being transported by an owner
				  from one location to another has situs at the point of origin of the shipment
				  regardless of the mode of transportation or the ownership of the means of
				  conveyance.
(2) Property being
				  transported to a buyer has situs at its point of destination unless the buyer
				  demonstrates to the satisfaction of the assessor that the seller had title
				  until delivery. Pursuant to the Uniform Commercial Code, f.o.b. designations,
				  unless otherwise agreed between a seller and buyer, are delivery terms. Title
				  to property remains with a seller until he has completed delivery by making the
				  property available for disposition by the buyer at the f.o.b. point. Retention
				  of security interest by a seller shall be disregarded for purposes of
				  determining situs.
Property is in transit as part of interstate or intrastate
					 commerce, as the case may be, when it has been delivered to a carrier or, if
					 delivery to destination is being made by the owner of the property, when he has
					 actually started transporting the property to its destination. Transportation
					 terminates when the property reaches its destination and is made available for
					 disposition by the consignee of the shipment.
The interruption of transportation for purposes incident to
					 transportation does not remove property from its in-transit status. The
					 interruption of transportation for the business purpose or profit of the owner
					 terminates the transportation and creates a situs for taxation at the place
					 where the property is situated on the lien date.
Thus, property remains in transit if the interruption is
					 caused by a breakdown in the transportation system or equipment, the promotion
					 of safe or convenient transit, or the accumulation by the carrier of sufficient
					 cargo to make a load.
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 2 - Assessment › Article 5 - Situs › Section 204 - Leased Property

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Property leased or rented on a daily, weekly or other short-term basis has
				  situs at the place where the lessor normally keeps the property. Temporary
				  absences from that location do not change the situs of the property.
(b) The situs of property leased or rented
				  for an extended, but unspecified, period or leased for a term of more than six
				  months shall be determined on the basis of the lessee's use.
(c) The assessor may place a single
				  assessment on the roll for all leased personal property in the county that is
				  assessed to the same taxpayer. Any property assessed pursuant to this
				  subdivision shall, in the absence of evidence establishing otherwise, be deemed
				  to be located at the taxpayer's primary place of business within the
				  county.
1. New
					 section filed 2-13-68; effective thirtieth day thereafter (Register 68, No.
					 7).
2. Amendment of NOTE filed 10-26-77; effective thirtieth day
					 thereafter (Register 77, No. 44).
3. Amendment filed 1-18-83;
					 effective thirtieth day thereafter (Register 83, No. 3).
4. Change
					 without regulatory effect designating first and second paragraphs as
					 subsections (a) and (b), adding subsection (c), and amending NOTE filed
					 12-11-97 pursuant to section
					 100, title1, California Code of
					 Regulations (Register 97, No. 50).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						623
						and
						1019,
						Revenue and Taxation Code; and Article XIII, Section
						14, California
						Constitution.
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 2 - Assessment › Article 5 - Situs › Section 205 - Movable Property

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  General. Movable property is all property which is intended to be, and is,
				  moved from time to time from one location to another. Such property may be
				  in-transit, consigned, or leased, and under such circumstances its situs is to
				  be determined by reference to Section
				  203 or
				  204 of this chapter.
Movable property has situs where located on the lien date
					 if it has been in the county for more than 6 of the 12 months immediately
					 preceding the lien date and if it is to remain in or be returned to the county
					 for any substantial period during the 12 months immediately succeeding the lien
					 date. Property which has been in the county for less than 6 of the 12 months
					 immediately preceding the lien date, but which is committed to use in the
					 county for an indeterminate period or for more than six months, has situs there
					 whether the use extends through or commences with the lien date.
Property which does not have situs where located on the
					 lien date pursuant to the previous paragraph has situs at the location where it
					 is normally returned between uses or, if there is no such location, at the
					 principal place of business of the owner.
(b) General Aircraft. Aircraft other than
				  those subject to Revenue and Taxation Code sections
				  1150
				  and
				  1155
				  have situs for taxation purposes at the airport in which they are habitually
				  situated when not in flight. An aircraft that spends a substantial amount of
				  ground time at each of two or more airports has its tax situs at the airport
				  where it spends the greatest amount of ground time.
(c) This section does not apply to boats or
				  racehorses.
1. New
					 section filed 2-13-68; effective thirtieth day thereafter (Register 68, No.
					 7).
2. Amendment filed 2-28-69; effective thirtieth day thereafter
					 (Register 69, No. 9).
3. Amendment of NOTE filed 10-26-77; effective
					 thirtieth day thereafter (Register 77, No. 44).
4. Amendment filed
					 10-20-80; effective thirtieth day thereafter (Register 80, No.
					 43).
5. Amendment of subsection (a) filed 1-18-83; effective
					 thirtieth day thereafter (Register 83, No. 3).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Article XIII, Section
						14, California
						Constitution.
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 2 - Assessment › Article 5 - Situs › Section 206 - Assessment of Artificial Satellites

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An artificial satellite permanently located in outer space
					 does not have a tax situs in this state.
1. New
					 section filed 11-8-2001; operative 1-1-2002 (Register 2001, No.
					 45).
Note: Authority cited: Section
						15606,
						Government Code. Reference: California Constitution, article XIII, Section
						14; and Section
						201,
						Revenue and Taxation Code.
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 2 - Assessment › Article 6 - Local Roll › Section 251 - Notice and Application of Assessment Ratio. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 2-9-73 as an emergency; effective upon filing (Register 73, No. 6). For
					 prior history, see Register 71, No. 4.
2. Certificate of Compliance
					 filed 4-5-73 (Register 73, No. 14).
3. Amendment filed 12-26-75;
					 effective thirtieth day thereafter (Register 75, No. 52).
4.
					 Amendment of NOTE filed 10-26-77; effective thirtieth day thereafter (Register
					 77, No. 44).
5. Repealer filed 3-4-82; effective thirtieth day
					 thereafter (Register 82, No. 10).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Section
						401,
						Revenue and Taxation Code.
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 2 - Assessment › Article 6 - Local Roll › Section 253 - Machine-Prepared Roll; Controls. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 11-21-68 as an emergency; effective upon filing (Register 68, No.
					 44).
2. Certificate of Compliance--Section
					 11422.1,
					 Government Code, filed 1-13-69 (Register 69, No. 3).
3. New NOTE
					 filed 10-26-77; effective thirtieth day thereafter (Register 77, No.
					 44).
4. Amendment of subsection (a) filed 11-30-82; effective
					 thirtieth day thereafter (Register 82, No. 49).
5. Repealer filed
					 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						109,
						109.5,
						618,
						1612,
						1614,
						1646,
						2152
						and
						2601,
						Revenue and Taxation Code.
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 2 - Assessment › Article 6 - Local Roll › Section 254 - Use of Board-Prepared Roll as Unextended Roll

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Any county utilizing a machine-prepared roll whose county
					 auditor prepares a new assessment roll on which to extend taxes may use the
					 roll prepared by the state board for state-assessed properties as the
					 unextended assessment roll. In such case, the assessments of state-assessed
					 properties shall be kept in a separate section or sections of the extended
					 roll, and the values shall be separately totaled. Prior to delivery of the
					 extended roll to the tax collector the auditor shall affix to the section or
					 sections of the extended roll containing state-assessed property an affidavit
					 subscribed by him or her as follows:
"I, __________, Auditor of __________ County, swear that
					 the attached roll is a reproduction of the assessments of state-assessed
					 properties in this county as prepared and corrected by the State Board of
					 Equalization, together with the extensions required by law."
Nothing in this regulation is meant to alter the intent of
					 section
					 109.6
					 of the Revenue and Taxation Code.
1. New NOTE
					 filed 10-26-77; effective thirtieth day thereafter (Register 77, No.
					 44).
2. Amendment of section and NOTE filed 6-11-2002; operative
					 7-11-2002 (Register 2002, No. 24).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						109,
						109.5,
						618,
						1612,
						1614,
						1646,
						2152
						and
						2601,
						Revenue and Taxation Code.
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 2 - Assessment › Article 6 - Local Roll › Section 255 - Enrollment of Supplemental Assessments

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) When the period for claiming exemption
				  has expired, and any exemptions have been processed, the assessor shall
				  transmit the supplemental assessment and the following information to the
				  auditor:
(1) Name and address, if known, of
				  the assessee.
(2) The parcel number
				  or legal description of the property.
(3) The tax rate area in which the property
				  is located.
(4) The new base year
				  value of the property with the value for the land separated from the value for
				  improvements.
(5) The value of the
				  property on the current roll, or the roll being prepared, or both.
(6) The exemption applicable, if
				  any.
(7) The net supplemental
				  assessment after exemption, or the values required for the the auditor to
				  calculate and bill the supplemental value.
(8) The date of the change in ownership or
				  completion of new construction.
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 2 - Assessment › Article 6 - Local Roll › Section 256 - Tape Storage of Roll Data. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 11-21-68 as an emergency; effective upon filing (Register 68, No.
					 44).
2. Certificate of Compliance--Section
					 11422.1,
					 Government Code, filed 1-13-69 (Register 69, No. 3).
3. New NOTE
					 filed 10-26-77; effective thirtieth day thereafter (Register 77, No.
					 44).
4. Editorial correction filed 11-23-83 (Register 83, No.
					 48).
5. Repealer filed 6-11-2002; operative 7-11-2002 (Register
					 2002, No. 24).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						109,
						109.5,
						618,
						1612,
						1614,
						1646,
						2152
						and
						2601,
						Revenue and Taxation Code.
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 2 - Assessment › Article 6 - Local Roll › Section 261 - Penalties; Form and Manner of Entry

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A penalty imposed under Sections
				  463,
				  503
				  or
				  504
				  of the Revenue and Taxation Code shall be entered on the local roll in any one
				  of the following forms:
(1) By adding 10
				  percent or 25 percent or the percentage or maximum allowable dollar amount
				  prescribed by statute, as the case may be, to the assessed value of each class
				  of property to which the penalty is applicable and referencing the values so
				  increased to footnotes or entries in the comment field which read: "Includes
				  __________% penalty or the maximum allowable dollar amount penalty added
				  pursuant to Sec. __________, R & T Code," or words substantially to this
				  effect.
(2) By inserting the amount
				  to be added to the assessed value of each class of property and identifying the
				  penalty by an entry which reads: "Penalty added pursuant to Sec. __________, R
				  & T Code," or words substantially to this effect.
(3) By entering the amount to be added to the
				  assessed value of each class of property in another part of the roll, together
				  with the name and address of the assessee, the tax-rate area code, the words
				  "Penalty added pursuant to Sec. __________, R & T Code" or words
				  substantially to this effect, and a cross reference to the place on the roll at
				  which the assessed values are entered. When this manner of enrolling penalties
				  is chosen, the assessed value entries shall be cross-referenced to the penalty
				  entries.
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 2 - Assessment › Article 6 - Local Roll › Section 262 - Indexing Assessments of Escaped Property. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New NOTE
					 filed 10-26-77; effective thirtieth day thereafter (Register 77, No.
					 44).
2. Repealer filed 6-11-2002; operative 7-11-2002 (Register
					 2002, No. 24).
Note: Reference: Sections
						505,
						533,
						and
						615,
						Revenue and Taxation Code.
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 2 - Assessment › Article 6 - Local Roll › Section 263 - Roll Corrections

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
(1) Any error or omission not involving the
				  exercise of value judgment which results in an incorrect entry or entries on
				  the roll may be corrected after the roll is delivered to the auditor, provided
				  that the correction is made within four years after the making of the
				  assessment that is being corrected.
(2) If an error or omission not involving the
				  exercise of value judgment is discovered as the result of an audit of a
				  taxpayer's books and records, that error or omission may be corrected at any
				  time prior to the expiration of six months after the completion of the
				  audit.
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 2 - Assessment › Article 6 - Local Roll › Section 264 - Base Year Value Corrections

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Notwithstanding any other provision of the law, any error or omission in the
				  determination of a base year value pursuant to paragraph (2) of subdivision (a)
				  of Section
				  110.1
				  of the Revenue and Taxation Code, including the failure to establish that base
				  year value or the determination of a change in ownership, which does not
				  involve the exercise of an assessor's judgment as to value, shall be corrected
				  in any assessment year in which the error or omission is discovered.
(1) The existence of a clerical error shall
				  be proved by a preponderance of the evidence, except that if the correction is
				  made more than four years after July 1 of the assessment year for which the
				  base year value was first established, the clerical error shall be proved by
				  clear and convincing evidence, including the papers in the assessor's
				  office.
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 2 - Assessment › Article 6 - Local Roll › Section 265 - Board Ordered Roll Changes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
On the second Monday of each month the clerk of the board
					 of equalization shall deliver the statement of all changes made by the county
					 board during the preceding calendar month to the auditor with an affixed
					 affidavit, subscribed by him or her, as follows:
"I, (clerk's name), swear that, as Clerk of the Board of
					 Equalization of County, I have kept correct minutes of all the acts of the
					 board during the month of __________, __________, touching alterations in the
					 assessment roll, that all alterations agreed to or directed to be made have
					 been included in the attached statement and that no other alterations are
					 included therein."
Upon receiving a statement of changes from the clerk, the
					 auditor shall promptly correct the roll to reflect the changes made by the
					 county board.
1. New
					 section filed 6-11-2002; operative 7-11-2002 (Register 2002, No.
					 24).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						1614
						and
						1646.1,
						Revenue and Taxation Code.
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 2 - Assessment › Article 6 - Local Roll › Section 266 - Location of Local Roll for Inspection

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The local roll or a copy thereof shall be made available
					 for inspection by all interested parties during regular office hours of the
					 officer having custody thereof. Copies may be made available for inspection at
					 other places for the convenience of the public.
1.
					 Renumbering of former section
					 304 to section
					 266 filed 6-11-2002; operative
					 7-11-2002 (Register 2002, No. 24).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Section
						1602,
						Revenue and Taxation Code.
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 2 - Assessment › Article 7 - Qualifications of Appraisers › Section 281 - "Appraiser" Defined

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An appraiser for property tax purposes within the meaning
					 of sections
					 670
					 through
					 673
					 of the Revenue and Taxation Code is a person employed by the state, a county, a
					 city and county, or an appraisal commission who renders value judgments and/or
					 who makes building classification judgments for cost estimating purposes in the
					 administration of the valuation phase of ad valorem property taxation under
					 Article XIII and Article XIII A of the California
					 Constitution.
1. New
					 Article 7 ( 281 through 284) filed 4-12-68; effective thirtieth day thereafter
					 (Register 68, No. 15).
2. Amendment filed 12-26-75; effective
					 thirtieth day thereafter (Register 75, No. 52).
3. Amendment of NOTE
					 filed 10-26-77; effective thirtieth day thereafter (Register 77, No.
					 44).
4. Amendment of section and NOTE filed 5-28-2003; operative
					 6-27-2003 (Register 2003, No. 22).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						670,
						673
						and
						1716,
						Revenue and Taxation Code.
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 2 - Assessment › Article 7 - Qualifications of Appraisers › Section 282 - Temporary Certification

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A person shall not perform the duties of
				  an appraiser, as defined in Rule 281, unless the person has been issued a
				  temporary or permanent certificate by the Board, nor shall the person continue
				  to perform such duties for more than a year (excluding any break in service as
				  an appraiser of less than six months which is reported to the Board) without
				  having been permanently certified.
(b) The Board shall issue a temporary
				  certificate to any other person employed to perform the duties of an appraiser
				  for property tax purposes in the service of the state, a county, a city and
				  county, or an appraisal commission if the person meets the minimum
				  qualifications set out in subsection (a) of Rule 283 or has equivalent
				  qualifications which, in the opinion of both the assessor and the Board,
				  demonstrate that the person is competent to perform the work of an appraiser.
				  The assessor shall submit such qualifications to the Board on a form supplied
				  by the Board.
(c) No later than 30
				  days after taking office, any person who has been elected or appointed as
				  assessor shall request and the Board shall issue a temporary certificate to
				  such individual.
(d) A temporary
				  certificate is suspended when the person to whom it was issued ceases to
				  perform the duties of an appraiser for property tax purposes but is
				  automatically reinstated when the person again performs such duties with less
				  than a six months' break in service. When there is a break in service of six
				  months or more, another temporary certificate must be issued, under the
				  provisions of subsection (b), and such certificate shall be valid for one year
				  thereafter.
1. Amendment
					 of subsection (a) filed 12-26-75; effective thirtieth day thereafter (Register
					 75, No. 52).
2. Amendment filed 1-14-85; effective thirtieth day
					 thereafter (Register 85, No. 3).
3. Amendment of subsections (a) and
					 (b), new subsection (c), subsection relettering, and amendment of NOTE filed
					 6-6-97; operative 7-6-97 (Register 97, No. 23).
4. Amendment of
					 subsections (a)-(c) filed 5-28-2003; operative 6-27-2003 (Register 2003, No.
					 22).
5. Change without regulatory effect amending subsections (a)
					 and (b) filed 10-26-2016 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2016, No. 44).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Section
						24002.5,
						Government Code; and Sections
						670
						and
						673,
						Revenue and Taxation Code.
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 2 - Assessment › Article 7 - Qualifications of Appraisers › Section 284 - Retention and Revocation of Appraiser Certificate

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A person who holds a permanent
				  certificate to perform the duties of an appraiser for property tax purposes in
				  the service of the state, a county, a city and county, or an appraisal
				  commission shall adhere to the annual training requirements as set forth in
				  section
				  671
				  of the Revenue and Taxation Code. The training requirement for an appraiser's
				  certificate or advanced appraiser's certificate shall be met for each fiscal
				  year, commencing July 1 and ending June 30. Failure to obtain such training
				  shall constitute grounds for revocation of the appraiser's certificate or
				  advanced appraiser's certificate.
(b) In calculating the number of training
				  hours completed for the current fiscal year, any excess hours earned from
				  attending training in prior years shall be counted first.
(1) To retain an appraiser's certificate,
				  excess training hours over the 24-hour annual requirement may be carried
				  forward as a credit a maximum of three years, with a maximum of 72 training
				  hours available for carryover into future years.
(2) To retain an advanced appraiser's
				  certificate, excess training hours over the 12-hour annual requirement may be
				  carried forward as a credit a maximum of two years, with a maximum of 24
				  training hours available for carryover into future years.
Excess training hours carried forward from prior years
					 shall be applied on a first in/first out basis, such that training hours
					 available for the earliest year of carryover shall be credited
					 first.
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 302 - The Board's Function and Jurisdiction

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The functions of the board are:
(1) To ensure that all applicants are
				  afforded due process and given the opportunity for a timely and meaningful
				  hearing.
(2) To lower, sustain, or
				  increase upon application, or to increase after giving notice when no
				  application has been filed, individual assessments in order to equalize
				  assessments on the local tax assessment roll,
(3) To determine the full value and, where
				  appealed, the base year value of the property that is the subject of the
				  hearing,
(4) To hear and decide
				  penalty assessments, and to review, equalize and adjust escaped assessments on
				  that roll except escaped assessments made pursuant to Revenue and Taxation Code
				  section
				  531.1,
(5) To determine the classification of the
				  property that is the subject of the hearing, including classifications within
				  the general classifications of real property, improvements, and personal
				  property. Such classifications may result in the property so classified being
				  exempt from property taxation.
(6)
				  To determine the allocation of value to property that is the subject of the
				  hearing, and
(7) To exercise the
				  powers specified in section
				  1605.5
				  of the Revenue and Taxation Code.
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 303 - Publication of Notice of Board Meeting. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 6-6-69 as an emergency; effective upon filing. Certificate of Compliance
					 included (Register 69, No. 23).
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 304 - Location of Local Roll for Inspection. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Editorial
					 correction adding NOTE filed 4-1-83 (Register 83, No. 14).
2.
					 Renumbering of former section
					 304 to section
					 266 filed 6-11-2002; operative
					 7-11-2002 (Register 2002, No. 24).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Section
						1602,
						Revenue and Taxation Code.
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 305 - Application

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
No change in an assessment sought by a person affected
					 shall be made unless the following application procedure is followed.
(a) Eligible Persons.
(1) An application is filed by a person
				  affected or the person's agent, or a relative mentioned in regulation 317 of
				  this division. If the application is made by an agent, other than an authorized
				  attorney licensed to practice in this state who has been retained and
				  authorized by the applicant to file the application, written authorization to
				  so act must be filed with the application. For purposes of signing an
				  application on behalf of an applicant, an agent shall be deemed to have been
				  duly authorized if the applicant's written agent authorization is on the
				  application or attached to each application at the time it is filed with the
				  board. The attached authorization shall include the following:
(A) The date the authorization statement is
				  executed;
(B) A statement to the
				  effect that the agent is authorized to sign and file applications in the
				  specific calendar year in which the application is filed or years indicated in
				  the agent's authorization; an agent's authorization may not cover more than
				  four consecutive calendar years in the future, beginning with the year in which
				  the authorization was signed;
(C)
				  The specific parcel(s) or assessment(s) covered by the authorization, or a
				  statement that the agent is authorized to represent the applicant on all
				  parcels and assessments located in the specific county;
(D) The name, address, and telephone number
				  of the specific agent who is authorized to represent the applicant;
(E) The applicant's signature and title;
				  and
(F) A statement that the agent
				  will provide the applicant with a copy of the application.
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 305.2 - Prehearing Conference

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  A county board of supervisors may establish prehearing conferences. If
				  prehearing conferences are established, the county board of supervisors shall
				  adopt rules of procedure for prehearing conferences. A prehearing conference
				  may be set by the clerk at the request of the applicant or the applicant's
				  agent, the assessor, or at the direction of the appeals board. The purpose of a
				  prehearing conference is to resolve issues such as, but not limited to,
				  clarifying and defining the issues, determining the status of exchange of
				  information requests and requests for information, stipulating to matters on
				  which agreement has been reached, combining applications into a single hearing,
				  bifurcating the hearing issues, and scheduling a date for a hearing officer or
				  the board to consider evidence on the merits of the application.
(b) At a prehearing conference or other
				  prehearing proceeding, the board shall not deny an application solely on the
				  ground that the applicant has not responded to a request for information made
				  under section
				  441(d)
				  of the Revenue and Taxation Code.
(c) The clerk of the board shall set the
				  matter for a prehearing conference and notify the applicant or the applicant's
				  agent and the assessor of the time and date of the conference. Notice of the
				  time, date, and place of the conference shall be given not less than 30 days
				  prior to the conference, unless the assessor and the applicant stipulate orally
				  or in writing to a shorter notice period.
1. New
					 section filed 3-23-2000; operative 4-22-2000 (Register 2000, No.
					 12).
2. Amendment of subsection (a), new subsection (b) and
					 subsection relettering filed 11-4-2019; operative 1-1-2020 (Register 2019, No.
					 45).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Article XIII, Section
						16, California Constitution; and
						Section 1601 et seq., Revenue and Taxation
						Code.
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 305.5 - Base Year Value Presumption

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  The appeals board decision that the full cash value, as defined in section
				  110
				  of the Revenue and Taxation Code, is lower than the adjusted base year value
				  (the base year value adjusted to reflect inflation as prescribed by section
				  110.1, subdivision (f), of the
				  Revenue and Taxation Code) will not establish a new base year value, unless the
				  base year value is the subject of the appeal.
(b) Any base year value determined by a local
				  board of equalization, an assessment appeals board, or by a court for any 1975
				  assessment shall be conclusively presumed to be the base year value for the
				  property assessed.
(c) The full
				  cash value determined for property that is purchased, is newly constructed, or
				  changes ownership after the 1975 lien date, shall be conclusively presumed to
				  be the base year value, unless an application for equalization is filed:
(1) Within the time period specified in
				  section
				  1605
				  of the Revenue and Taxation Code following a determination of new construction
				  or change in ownership;
(2) During
				  the regular equalization period provided for in section
				  1603
				  of the Revenue and Taxation Code for the year in which the assessment is placed
				  on the assessment roll, or is filed during the regular equalization period in
				  any of the three succeeding years. Any determination of full cash value by a
				  local board of equalization, an assessment appeals board, or by a court of law
				  resulting from such filing shall be conclusively presumed to be the base year
				  value beginning with the lien date of the assessment year in which the appeal
				  is filed; or
(3) At any time after
				  the time period specified in (1) or (2) if the applicant claims that an
				  erroneous change in ownership determination occurred.
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 306 - Copy of Application, Amendment, and Correction to Assessor

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The clerk shall transmit to the assessor a copy of each
					 application for a change in assessment and each written request for amendment
					 or correction that is received. A reasonable time shall be allowed before the
					 hearing for the assessor to obtain information relative to the property and the
					 assessment thereof.
1. Editorial
					 correction adding NOTE filed 4-1-83 (Register 83, No. 14).
2.
					 Amendment of section heading and section filed 5-25-2000; operative 6-30-2000
					 (Register 2000, No. 21).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						1603
						and
						1606,
						Revenue and Taxation Code; and Section
						15606,
						Government Code.
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 308.5 - Disqualification of a Board Member or Hearing Officer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In those counties having assessment
				  appeals boards or hearing officers, the party affected or the party's agent, or
				  the assessor, may file with the clerk a written statement objecting to the
				  hearing of a matter before a member of the board or a hearing officer. The
				  statement shall set forth the facts constituting the ground of the
				  disqualification of the member or hearing officer and shall be signed by the
				  party affected or the party's agent, or by the assessor, and shall be filed
				  with the clerk at the earliest practicable opportunity after discovery of the
				  facts constituting the ground of the member's or hearing officer's
				  disqualification, and in any event before the commencement of the hearing of
				  any issue of fact in the proceeding before such member or hearing officer.
				  Copies of the statement shall be served by the presenting party on each party
				  to the proceeding and on the board member or hearing officer alleged to be
				  disqualified. Within 10 days after filing of the statement or 10 days after
				  service of it on him or her, whichever is later, the board member or hearing
				  officer may file with the clerk a written answer:
(1) Consenting to the proceeding being heard
				  by another member or hearing officer, in which event the clerk shall appoint a
				  replacement member or hearing officer, or
(2) Denying his or her disqualification,
				  which answer may admit or deny any or all of the facts alleged in the statement
				  and set forth any additional facts relevant to his or her disqualifications.
The clerk shall forthwith transmit a copy of such answer to
					 each party.
Every statement and answer shall be verified by oath in the
					 manner prescribed by section
					 446
					 of the Code of Civil Procedure.
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 308.6 - Applications for Equalization Required to be Heard by Alternate Assessment Appeals Boards

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Applications Required to Be Heard by Alternate Assessment Appeals Boards.
(1) The following applications for
				  equalization filed pursuant to sections
				  1603
				  or
				  1605
				  of the Revenue and Taxation Code shall be heard by a special alternate
				  assessment appeals board consisting of three persons appointed by order of the
				  presiding judge of the superior court in the county in which the applications
				  are filed:
(A) An application filed by a
				  person listed in paragraph (2) of this subdivision in a county in which the
				  person serves or is employed; and
(B) An application in which a person listed
				  in paragraph (2) of this subdivision represents his or her spouse, registered
				  domestic partner, parent, or child that is filed or pending in a county in
				  which the person specified in paragraph (2) of this subdivision serves or is
				  employed.
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 310 - Selection of Board Chair

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The board shall select one of its members to act as chair
					 and preside over all hearings. This function may be rotated among board
					 members. The chair shall exercise such control over the hearings as is
					 reasonable and necessary. He or she shall make all rulings regarding procedural
					 matters and regarding the admission or exclusion of evidence.
1. Editorial
					 correction adding NOTE filed 4-1-83 (Register 83, No. 14).
2.
					 Amendment of section heading, section and NOTE filed 3-23-2000; operative
					 4-22-2000 (Register 2000, No. 12).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Section
						1609,
						Revenue and Taxation Code.
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 311 - Quorum and Vote Required

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) No
				  hearing before the board shall be held unless a quorum is present. Except as
				  otherwise provided in regulation 310 of this subchapter, no decision,
				  determination, or order shall be made by the board by less than a majority vote
				  of all the members of the board who have been in attendance throughout the
				  hearing.
(b) If either party so
				  demands, a hearing must be held before the full board or, for assessment
				  appeals boards appointed pursuant to Revenue and Taxation Code section
				  1622.1,
				  a full three member panel. In the event that only a quorum is present and the
				  applicant demands a hearing before the full board, or full three member panel
				  designated pursuant to Revenue and Taxation Code section
				  1622.1,
				  the board may request that the applicant extend the two-year period provided in
				  section
				  1604
				  of the Revenue and Taxation Code if the demand precludes the matter from being
				  heard and decided before the expiration of the two-year period. If the
				  applicant does not extend the two-year period as requested, the board may deny
				  the applicant's demand for a hearing before a full board or a full three member
				  panel.
(c) If a hearing takes place
				  before a board consisting of an even number of members and they are unable to
				  reach a majority decision, the application shall be reheard before the full
				  board. In any case wherein the hearing takes place before less than the full
				  board, the parties may stipulate that the absent member or members may read or
				  otherwise become familiar with the record and participate in the vote on the
				  decision.
1. Amendment
					 filed 5-27-68; effective thirtieth day thereafter (Register 68, No.
					 21).
2. Amendment filed 1-11-83; effective thirtieth day thereafter
					 (Register 83, No. 3).
3. 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
						1601,
						1620,
						1622.1,
						1622.5
						and
						1622.6,
						Revenue and Taxation Code.