Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Property Tax Rules
Title 18, Public Revenues California Code of Regulations
DIVISION 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX
Chapter 12. Miscellaneous (1042–1099)
Reference: Section 155, Revenue and Taxation Code.
When any regulation of the board fixes the time for the performance of any act by the assessor, board of equalization, assessment appeals board or other board, officer, or employee of a county or local governmental entity, the time may be extended by the board or its secretary in the same manner and for the same periods as provided by Section 155 of the Revenue and Taxation Code for extension of a time fixed by statute.
History: Adopted January 3, 1967, effective January 4, 1967.
Amended July 27, 1982, effective December 30, 1982.