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§ 317. Personal Appearance by Applicant; Appearance by Agent.

18 CA ADC § 317Barclays 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 § 317
§ 317. Personal Appearance by Applicant; Appearance by Agent.
Currentness
(a) The applicant must appear personally at the hearing or be represented by an agent, unless the applicant's appearance has been waived by the board in accordance with regulation 316 of this subchapter. If the applicant is represented by an agent, the agent shall be thoroughly familiar with the facts pertaining to the matter before the board.
(b)(1) If the application was filed by the applicant, any person (other than a California licensed attorney retained by the applicant or a person mentioned in subsections (c), (d) except an agent, or (e)) who appears at the hearing purporting to act as agent for the applicant shall first file with the clerk a written authorization, signed by the applicant, to represent the applicant at the hearing.
(2) If at the hearing the applicant is represented by a person other than the person who was originally authorized by the applicant to appear at the hearing, that person shall present to the board a written authorization signed by the applicant indicating the applicant's consent to the change in representation.
(3) The written authorization required pursuant to this regulation shall include the information required by regulation 305(a) of this subchapter and shall clearly state that the agent is authorized by the applicant to appear at hearings before the board.
(c) If the property is held in joint or common ownership or in co-ownership, the presence of the applicant or any one of the owners shall constitute a sufficient appearance.
(d) Where the applicant is a corporation, limited partnership, or a limited liability company, the business entity shall make an appearance by the presence of any officer, employee, or an authorized agent, thoroughly familiar with the facts pertaining to the matter before the board.
(e) A husband may appear for his wife, or a wife for her husband, and sons or daughters for parents or vice versa.
(f) If an agent is previously authorized by the applicant to file an application, no further authorization is required for that agent to represent the applicant at the subsequent hearing.

Credits

Note: Authority cited: Section 15606(c), Government Code. Reference: Section 1601, 1607 and 1608, Revenue and Taxation Code.
History
1. Editorial correction adding Note filed 4-1-83 (Register 83, No. 14).
2. Amendment filed 7-16-86; effective thirtieth day thereafter (Register 86, No. 29).
3. Amendment of section and Note filed 3-23-2000; operative 4-22-2000 (Register 2000, No. 12).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 317, 18 CA ADC § 317
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