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 4 - Equalization by State Board › Article 1 - Random Selection of Counties › Section 370 - Random Selection of Counties for Representative Sampling for Calendar Years Other than 2016 Through 2025

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Survey Cycle. For each calendar year other than 2016 through 2025, the Board
				  shall select at random at least three counties from among all except the 10
				  largest counties and cities and counties for a representative sampling of
				  assessments in accordance with the procedures contained herein. Counties
				  eligible for random selection will be distributed as equally as possible in a
				  five-year rotation commencing with the local assessment roll for the 1997-98
				  fiscal year.
(b) Random Selection
				  for Assessment Sampling. The counties selected at random will be drawn from the
				  group of counties scheduled in that year for surveys of assessment practices.
				  The scheduled counties will be ranked according to the size of their local
				  assessment rolls for the year prior to the sampling.
(1) If no county has been selected for an
				  assessment sampling on the basis of significant assessment problems as provided
				  in subdivision (c), the counties eligible in that year for random selection
				  will be divided into three groups (small, medium, and large), such that each
				  county has an equal chance of being selected. One county will be selected at
				  random by the Board from each of these groups. The Board may randomly select an
				  additional county or counties to be included in any survey cycle year. The
				  selection will be done by lot, with a representative of the California
				  Assessors' Association witnessing the selection process.
(2) If one or more counties are scheduled for
				  an assessment sampling in that year because they were found to have significant
				  assessment problems, the counties eligible for random selection will be divided
				  into the same number of groups as there are counties to be randomly selected,
				  such that each county has an equal chance of being selected. For example, if
				  one county is to be sampled because it was found to have significant assessment
				  problems, only two counties will then be randomly selected and the pool of
				  eligible counties will be divided into two groups. If two counties are to be
				  sampled because they were found to have significant assessment problems, only
				  one county will be randomly selected and all counties eligible in that year for
				  random selection will be pooled into one group.
(3) Once random selection has been made,
				  neither the counties selected for an assessment sampling nor the remaining
				  counties in the group for that fiscal year shall again become eligible for
				  random selection until the next fiscal year in which such counties are
				  scheduled for an assessment practices survey, as determined by the five-year
				  rotation. At that time, both the counties selected and the remaining counties
				  in that group shall again be eligible for random selection.