2018 Regulation Archive

Regular Rulemaking Process Adoption, Amendment, and/or Repeal:

Regular Rulemaking Process Adoption, Amendment, and/or Repeal
Reg. No.*	Title and Description	BOE Adoption Date	Effective Date
51	Agreements Qualifying Land for Assessment as Open-Space Lands The Board amended the rule to replace a reference to repealed Rule 251 with text that refers to Revenue and Taxation Code section 401, which has the same meaning and does not change the way Rule 51 applies to pre-November 10, 1969, agreements under the Land Conservation Act of 1965 or Williamson Act.	03/27/18	10/01/18

Emergency Regulations, and Certification Files
Reg. No.*	Title and Description	BOE Adoption Date	Effective Date
Portions of Divisions 1, 2, & 2.1 of 18 CCR	Appeals Regulations (Emergency Regulation) CDTFA Amendments to Appeals Regulations (Rules for Tax Appeals) - Changes to various regulations to conform to AB 102 removing appeals of certain taxes and fees from Board of Equalization jurisdiction.	N/A	12/17/18

Section (Rule) 100 Changes
Reg. No.*	Title and Description	BOE Adoption Date	Effective Date
283	Permanent Certification The Board amended the rule to reflect organizational changes in state government, and to add missing punctuation.	05/30/18	07/02/18
301	Definitions and General Provisions The Board amended the rule to make the definition of "board" consistent with the recent addition of Revenue and Taxation Code sections 1750 et seq., which allow two or more county boards of supervisors to establish a multijurisdictional assessment appeals board to equalize the valuation of taxable property within each participating county.	03/27/18	08/20/18
469	Mining Properties The Board amended the rule to make it consistent with the recent repeal of Revenue and Taxation Code section 53.5, resulting in leach pads, tailing facilities, and settling ponds being valued for assessment purposes together with the rest of the mining property.	03/27/18	08/20/18