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 3. Local Equalization (301–369)
Article 1. Hearing by County Board (301–369)
Authority: Section 15606, Government Code.
Reference: Sections 1603 and 1606, Revenue and Taxation Code.
The clerk shall transmit to the assessor a copy of each application for a change in assessment and each written request for amendment or correction that is received. A reasonable time shall be allowed before the hearing for the assessor to obtain information relative to the property and the assessment thereof.
History: Adopted May 11, 1967, effective June 11, 1967.
Amended April 5, 2000, effective June 30, 2000.