Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Property Tax Rules
Title 18, Public Revenues California Code of Regulations
DIVISION 1. STATE BOARD OF EQUALIZATION
CHAPTER 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX
Subchapter 3. Local Equalization (301–369)
Article 1. Hearing by County Board (301–369)
Reference: Section 1601 et seq., Revenue and Taxation Code.
(a) The decision of the board upon an application is final. The board shall not reconsider or rehear an application or modify a decision unless:
(1) The decision reflects a ministerial clerical error; or
(2) The decision was entered as the result of the applicant's failure to appear for the hearing and within the period established pursuant to regulation 313 of this subchapter, the applicant furnishes evidence establishing, to the satisfaction of the board, excusable good cause of the failure to appear.
History: Adopted May 11, 1967, effective June 11, 1967.
Amended October 6, 1999, effective April 22, 2000.