Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

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)

Rule 314

Rule 314. Legal Counsel for Applicant and Assessor.

Reference: Sections 1620 et seq., 1638, Revenue and Taxation Code.

The applicant and the assessor may be represented by legal counsel, except that when an assessment protest is heard by a hearing officer appointed pursuant to section 1636 of the Revenue and Taxation Code, the assessor may have legal counsel only if the applicant is represented by an attorney.

History: Adopted May 11, 1967, effective June 11, 1967.

Amended June 13, 1974, effective June 14, 1974.