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§ 314. Legal Counsel for Applicant and Assessor.

18 CA ADC § 314Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 1. State Board of Equalization--Property Tax (California Department of Tax and Fee Administration -- Timber Yield Tax, See Chapter 11)
Chapter 3. Local Equalization
Article 1. Hearing by County Board
18 CCR § 314
§ 314. Legal Counsel for Applicant and Assessor.
Currentness
The applicant and the assessor may be represented by legal counsel, except that when an assessment protest is heard by a hearing officer appointed pursuant to section 1636 of the Revenue and Taxation Code, the assessor may have legal counsel only if the applicant is represented by an attorney.

Credits

Note: Authority cited and Reference: Section 15606, Government Code.
History
1. Amendment filed 6-14-74 as an emergency; effective upon filing (Register 74, No. 23).
2. Certificate of Compliance filed 8-9-74 (Register 74, No. 32).
3. Editorial correction adding Note filed 4-1-83 (Register 83, No. 14).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 314, 18 CA ADC § 314
End of Document