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Chapter 1. Valuation Principles and Procedures

§ 1. General Application.

California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ICA7AE0814C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The rules in this subchapter govern assessors when assessing, county boards of equalization and assessment appeals boards when equalizing, and the State Board of Equalization, including all divisions of the property tax department.

Credits

Note: Authority cited: Section 15606, Government Code. Reference: Sections 110, 401, 1816, 1816.1, and Article 2, Chap. 3, Part 2, Div. 1, Revenue and Taxation Code.

History

  1. New Subchapter 1 (Sections 1, 2, 3, 4 and 10) filed 6-23-67; effective thirtieth day thereafter (Register 67, No. 25).

  2. Amendment of Note filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).

  3. Amendment filed 11-30-82; effective thirtieth day thereafter (Register 82, No. 49).

  4. Amendment of division heading filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).

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▸Contents — California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax
California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax

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