§ 308.6. Applications for Equalization Required to Be Heard by Alternate Assessment Appeals Boa...
18 CA ADC § 308.6Barclays Official California Code of Regulations
18 CCR § 308.6
§ 308.6. Applications for Equalization Required to Be Heard by Alternate Assessment Appeals Boards.
(1) The following applications for equalization filed pursuant to sections 1603 or 1605 of the Revenue and Taxation Code shall be heard by a special alternate assessment appeals board consisting of three persons appointed by order of the presiding judge of the superior court in the county in which the applications are filed:
(b) Referral to An Alternate Assessment Appeals Board in Another County. The clerk of the board has discretion to refer an application for hearing to a special alternate assessment appeals board, convened to hear the application, consisting of three members who are qualified and in good standing in another California county, in lieu of having the superior court appoint a special alternate assessment appeals board to hear the application. Applications may only be referred to a county if that county's clerk of the assessment appeals board has consented to accept the referral.
(2) If the clerk of the board refers an application or applications to an actively serving assessment appeals board in another county pursuant to subdivision (b), the board may hear only the application or applications set forth in the transmittal document prepared by the clerk of the board of the county in which the application or applications were filed.
Credits
Note: Authority cited: Section 15606, Government Code. Reference: Sections 1612.7 and 1622.6, Revenue and Taxation Code.
History
1. New section filed 6-14-74 as an emergency; effective upon filing (Register 74, No. 24).
2. Certificate of Compliance filed 8-9-74 (Register 74, No. 32).
3. Amendment filed 12-26-75; effective thirtieth day thereafter (Register 75, No. 52).
4. Repealer of Note filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).
5. Editorial correction adding Note filed 4-1-83 (Register 83, No. 14).
6. Amendment of section heading, section and Note filed 3-23-2000; operative 4-22-2000 (Register 2000, No. 12).
7. Change without regulatory effect amending subsection (c) and Note filed 2-13-2001 pursuant to section 100, title 1, California Code of Regulations (Register 2001, No. 7).
8. Amendment of section heading, section and Note filed 6-25-2015; operative 10-1-2015 (Register 2015, No. 26).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 308.6, 18 CA ADC § 308.6
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