§ 301. Definitions and General Provisions.
18 CA ADC § 301Barclays Official California Code of Regulations
18 CCR § 301
§ 301. Definitions and General Provisions.
The provisions set forth in this regulation govern the construction of this subchapter.
(g) “Person affected” or “party affected” is any person or entity having a direct economic interest in the payment of property taxes on the property for the valuation date that is the subject of the proceedings under this subchapter, including the property owner, a lessee required by the property lease to pay the property taxes, and a property owner who acquires an ownership interest after the lien date if the new owner is also responsible for payment of property taxes for the lien date that is the subject of the application.
(l) “County legal advisor” is the county counsel of the county, or the district attorney of the county if there is no county counsel, and the City Attorney of the City and County of San Francisco, or outside counsel specifically retained to advise the county board of equalization or assessment appeals board.
Credits
Note: Authority cited: Section 15606(c), Government Code. Reference: Sections 110, 110.1, 110.5, 1601, 1603 et seq., 1750 and 1752.2, Revenue and Taxation Code; and Section 31000.6, Government Code.
History
1. New Subchapter (Sections 301 through 314 and 316 through 326) filed 5-12-67; effective thirtieth day thereafter (Register 67, No. 19).
2. Amendment of Note filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).
3. Amendment filed 11-30-82; effective thirtieth day thereafter (Register 82, No. 49).
4. Amendment of section and Note filed 3-23-2000; operative 4-22-2000 (Register 2000, No. 12).
5. Change without regulatory effect amending subsection (d) and Note filed 8-20-2018 pursuant to section 100, title 1, California Code of Regulations (Register 2018, No. 34).
6. Change without regulatory effect amending subsection (d) filed 8-25-2022 pursuant to section 100, title 1, California Code of Regulations (Register 2022, No. 34).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 301, 18 CA ADC § 301
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