Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
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 2. Assessment (101–300)
Article 6. Local Roll (251–270)
Authority: Section 15606, Government Code.
Reference: Section 1602, Revenue and Taxation Code.
The local roll or a copy thereof shall be made available for inspection by all interested parties during regular office hours of the officer having custody thereof. Copies may be made available for inspection at other places for the convenience of the public.
History: Adopted May 11, 1967, effective June 11, 1967.
Renumbered March 27, 2002, effective July 11, 2002. Formerly Property Tax Rule 304.