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§ 5331. Application of Article.


Barclays Official California Code of Regulations Currentness
Title 18. Public Revenues
Division 2.1. State Board of Equalization - Rules for Tax Appeals
Chapter 3. Property Taxes
Article 3. Other Property Tax Petitions
Subarticle 1. Application of Article
18 CCR § 5331
§ 5331. Application of Article.
This article applies to:
(a) Applications for review, equalization, and adjustment of the assessment of publicly-owned lands and improvements filed under subdivision (g) of section 11 of article XIII of the California Constitution; and
(b) Petitions objecting to the County-Assessed Properties Division's findings of ineligibility for an organizational clearance certificate under section 254.6 of the Revenue and Taxation Code, denials of claims for supplemental clearance certificates under Revenue and Taxation Code section 214, subdivision (g), and claims for the veteran's organization exemption under Revenue and Taxation Code section 215.1; and
(c) Petitions filed with the Board by county assessors under Government Code section 15640 et seq.
Note: Authority cited: Article XIII, Section 11, California Constitution; and Sections 15606 and 15640, Government Code. Reference: Sections 15640 and 15645, Government Code; and Sections 214, 254.6 and 1840, Revenue and Taxation Code.
1. New article 3 (subchapters 1-8), subchapter 1 (section 5331) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial change renaming subchapter 1 to subarticle 1 (Register 2008, No. 13).
3. Amendment of subsection (a), repealer of subsection (b), subsection relettering and amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
4. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2018, No. 38).
This database is current through 6/19/20 Register 2020, No. 25
18 CCR § 5331, 18 CA ADC § 5331
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