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
STATE BOARD OF EQUALIZATION—PROPERTY TAX
Chapter 9. State Assessees (901–1000)
Authority: Section 15606, Government Code.
Reference: Sections 721, 722, 723, 724, 725, Revenue and Taxation Code.
Each year the State-Assessed Properties Division shall make capitalization rate studies and develop value indicators applicable to the unitary property of each state assessee. A copy of the appropriate capitalization rate study and a summary of the calculations of the value indicators shall be provided by the Chief, State-Assessed Properties Division, to the affected assessee on request. The assessee shall be informed that the staff will be available to discuss the data supplied.
History: Adopted January 7, 1976, effective February 8, 1976.
Amended January 21, 2015, effective March 19, 2015