Chapter 9. State Assessees›Article 1. General Provisions
§ 902. Unitary Property Value Indicators and Staff Discussions.
California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax · 2026 edition · updated 2026-10-05 · California
Each year the State-Assessed Properties Division shall make capitalization rate studies and develop value indicators applicable to the unitary property of each state assessee. A copy of the appropriate capitalization rate study and a summary of the calculations of the value indicators shall be provided by the Chief, State-Assessed Properties Division, to the affected assessee on request. The assessee shall be informed that the staff will be available to discuss the data supplied.
Credits
Note: Authority cited: Section 15606, Government Code. Reference: Section 721, Revenue and Taxation Code.
History
New section filed 1-9-76; effective thirtieth day thereafter (Register 76, No. 2).
Editorial correction of Note filed 4-19-83 (Register 83, No. 16).
Amendment of Note filed 12-29-95; operative 12-31-95 pursuant to Government Code section 11343.4(d) (Register 96, No. 1).
Change without regulatory effect amending section filed 3-19-2015 pursuant to section 100, title 1, California Code of Regulations (Register 2015, No. 12).
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