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Chapter 1. Valuation Principles and Procedures

§ 45. Separate Determination of Value for Owner-Occupied Residential Dwellings. [Repealed]

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/ICB15C0F04C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 15606, Government Code. Reference: Section 401.6, Revenue and Taxation Code.

History

  1. New section filed 4-21-78 as an emergency; effective upon filing (Register 78, No. 16).

  2. Correction of adoption date filed 5-12-78 (Register 78, No. 16).

  3. Certificate of Noncompliance (Repealer by operation of Section 11422.1, Gov. C.) filed 7-19-78 (Register 78, No. 29).

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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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