Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Property Tax Rules

Table of Contents

Title 18, Public Revenues California Code of Regulations

DIVISION 1. STATE BOARD OF EQUALIZATION

CHAPTER 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX (1–1099) | (View entire chapter)

Subchapter 1. Valuation Principles and Procedures (1–100)

Subchapter 2. Assessment (101–300)

Article 1. Prescription of Forms (101–120)

Article 2. Classification of Property (121–130)

Article 3. Exemptions and Immunities (131–150)

Article 3.5. Special Classifications (151–170)

Article 4. Information From Taxpayers and Audits (171–200)

Article 5. Situs (201–250)

Article 6. Local Roll (251–270)

Article 7. Qualifications of Appraisers (281–290)

Article 8. Board Roll (291–300)

Subchapter 3. Local Equalization (301–369)

Article 1. Hearing by County Board (301–369)

Subchapter 4. Equalization by State Board (370–500)

Article 1. Random Selection of Counties (370–450)

Article 3. Taxable Property of a County, City or Municipal Corporation (451–459)

  • 451 Application for Adjustment (Repealed effective January 1, 1996.)
  • 452 Form of Application (Repealed effective January 1, 1996.)
  • 453 Time and Place of Filing: Copies (Repealed effective January 1, 1996.)
  • 454 Answer to Application (Repealed effective January 1, 1996.)
  • 454.5 Prehearing Conference (Repealed effective January 1, 1996.)
  • 455 Time and Place of Hearing (Repealed effective January 1, 1996.)
  • 456 Notice of Hearing (Repealed effective January 1, 1996.)
  • 457 Conduct of Hearing (Repealed effective January 1, 1996.)
  • 458 Notice of Action (Repealed effective January 1, 1996.)

Article 4. Change in Ownership and New Construction (460–500)

Subchapter 9. State Assessees (901–1000)

Subchapter 10. Private Railroad Car Tax (1001–1019)

Subchapter 11. Timber Yield Tax (1020–1041)

Article 1. Valuation of Timberland and Timber (1020–1030)

Article 2. Administration (1031–1041)

Subchapter 12. Miscellaneous (1042–1099)