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Chapter 3. Local Equalization›Article 1. Hearing by County Board

§ 312. Hearings Recorded.

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/ICDEDC0244C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) All hearings of the board shall be recorded or reported, or videotaped subject to the conditions set forth in Code of Civil Procedure section 2025.340.

(b) Any person may purchase a transcript of that portion of a hearings that is open to the public upon payment of a reasonable fee, provided the request to purchase has been made within 60 days after the final determination of the board.

(c) In a county which does not regularly provide a stenographic reporter, the applicant, at the applicant's own expense, may have the hearing reported by a stenographer.

(d) In a county which does provide a stenographic reporter, if the applicant desires the clerk to arrange for a stenographer, the applicant must make the request in writing at least 10 days before the hearing.

(e) If a stenographic reporter is present, the county may designate the reporter's transcript as the official record upon being filed with the board.

Credits

Note: Authority cited: Section 15606, Government Code. Reference: Section 1611, Revenue and Taxation Code.

History

  1. Amendment filed 4-14-72; effective thirtieth day thereafter (Register 72, No. 16).

  2. Amendment filed 6-14-74 as an emergency; effective upon filing (Register 74, No. 24).

  3. Certificate of Compliance filed 8-9-74 (Register 74, No. 32).

  4. Editorial correction adding Note filed 4-1-83 (Register 83, No. 14).

  5. Amendment of section and Note filed 3-23-2000; operative 4-22-2000 (Register 2000, No. 12).

  6. Change without regulatory effect amending subsection (a) filed 3-16-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 12).

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

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