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 9. State Assessees (901–1000)
Reference: Sections 721, 722, 723, 724, 725, Revenue and Taxation Code.
Each year the Valuation 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, Valuation 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.