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§ 326. Reconsideration and Rehearing.

18 CA ADC § 326Barclays 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 § 326
§ 326. Reconsideration and Rehearing.
Currentness
(a) The decision of the board upon an application is final. The board shall not reconsider or rehear an application or modify a decision unless:
(1) The decision reflects a ministerial clerical error; or
(2) The decision was entered as the result of the applicant's failure to appear for the hearing and within the period established pursuant to regulation 313 of this subchapter, the applicant furnishes evidence establishing, to the satisfaction of the board, excusable good cause for the failure to appear.

Credits

Note: Authority cited: Section 15606, Government Code. Reference: Section 1601 et seq., Revenue and Taxation Code.
History
1. Editorial correction adding Note filed 4-1-83 (Register 83, No. 14).
2. 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, § 326, 18 CA ADC § 326
End of Document