§ 302. The Board's Function and Jurisdiction.
18 CA ADC § 302Barclays Official California Code of Regulations
18 CCR § 302
§ 302. The Board's Function and Jurisdiction.
(5) To determine the classification of the property that is the subject of the hearing, including classifications within the general classifications of real property, improvements, and personal property. Such classifications may result in the property so classified being exempt from property taxation.
Credits
Note: Authority cited: Section 15606, Government Code. Reference: Sections 531.1, 1603, 1604 and 1605.5, Revenue and Taxation Code.
History
1. Amendment filed 5-27-68; effective thirtieth day thereafter (Register 68, No. 21).
2. Amendment of subsection (b) filed 6-6-69 as an emergency; effective upon filing. Certificate of Compliance included (Register 69, No. 23).
3. Amendment of subsection (c) filed 5-11-71; effective thirtieth day thereafter (Register 71, No. 20).
4. Amendment filed 12-26-75; effective thirtieth day thereafter (Register 75, No. 52).
5. Editorial correction of Note filed 7-30-82 (Register 82, No. 31).
6. Editorial correction of Note filed 4-1-83 (Register 83, No. 14).
7. Amendment of section and Note filed 3-23-2000; operative 4-22-2000 (Register 2000, No. 12).
8. Change without regulatory effect amending subsection (a)(6) and Note filed 8-25-2004 pursuant to section 100, title 1, California Code of Regulations (Register 2004, No. 35).
9. New subsection (a)(1) and subsection renumbering filed 11-4-2019; operative 1-1-2020 (Register 2019, No. 45).
10. Change without regulatory effect amending subsection (b) filed 3-9-2022 pursuant to section 100, title 1, California Code of Regulations (Register 2022, No. 10).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 302, 18 CA ADC § 302
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