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 321 - Burden of Proof

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Subject to exceptions set by law, it is presumed that the assessor has properly
				  performed his or her duties. The effect of this presumption is to impose upon
				  the applicant the burden of proving that the value on the assessment roll is
				  not correct, or, where applicable, the property in question has not been
				  otherwise correctly assessed. The law requires that the applicant present
				  independent evidence relevant to the full value of the property or other issue
				  presented by the application.
(b)
				  If the applicant has presented evidence, and the assessor has also presented
				  evidence, then the board must weigh all of the evidence to determine whether it
				  has been established by a preponderance of the evidence that the assessor's
				  determination is incorrect. The presumption that the assessor has properly
				  performed his or her duties is not evidence and shall not be considered by the
				  board in its deliberations.
(c) The
				  assessor has the burden of establishing the basis for imposition of a penalty
				  assessment.
(d) Exceptions to
				  subsection (a) apply in any hearing involving the assessment of an
				  owner-occupied single-family dwelling or an escape assessment. An
				  owner-occupied single-family dwelling means a single-family dwelling that is
				  the owner's principal place of residence and qualifies for a homeowners'
				  property tax exemption pursuant to Revenue and Taxation Code section
				  218.
				  "Property that qualifies for a homeowners' property tax exemption" also
				  includes property that is the principal place of residence of its owner and
				  qualifies for the disabled veterans' exemption provided by Revenue and Taxation
				  Code section
				  205.5.
				  In such instances, the presumption in section
				  167
				  of the Revenue and Taxation Code affecting the burden of proof in favor of the
				  applicant who has supplied all information to the assessor as required by law
				  imposes upon the assessor the duty of rebutting the presumption by the
				  submission of evidence supporting the assessment.
(e) In hearings involving change in
				  ownership, except as provided in section
				  110
				  of the Revenue and Taxation Code, the purchase price is rebuttably presumed to
				  be the full cash value. The party seeking to rebut the presumption bears the
				  burden of proof by a preponderance of the evidence.
(f) In weighing evidence, the board shall
				  apply the same evidentiary standard to the testimony and documentary evidence
				  presented by the applicant and the assessor. No greater relief may be granted
				  than is justified by the evidence produced during the hearing.
1. Amendment
					 filed 11-19-76; designated effective 1-1-77 (Register 76, No. 47). For prior
					 history, see Register 72, No. 16.
2. Repealer of subsection (c)
					 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).
4. Amendment of subsection (d)
					 and NOTE filed 10-23-2012; operative 11-22-2012 (Register 2012, No.
					 43).
Note: Authority cited: Section
						15606(c),
						Government Code. Reference: Sections
						110,
						167,
						205.5,
						218 and
						1601 et seq., Revenue and Taxation
						Code; and Section
						664,
						Evidence Code.