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Chapter 3. Property Taxes›Article 3. Other Property Tax Petitions›Subarticle 1. Application of Article

§ 5331. Application of Article.

California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE38B0B944C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

This article applies to:

(a) Applications for review, equalization, and adjustment of the assessment of publicly-owned lands and improvements filed under subdivision (g) of section 11 of article XIII of the California Constitution; and

(b) Petitions objecting to the County-Assessed Properties Division's findings of ineligibility for an organizational clearance certificate under section 254.6 of the Revenue and Taxation Code, denials of claims for supplemental clearance certificates under Revenue and Taxation Code section 214, subdivision (g) and California Code of Regulations, title 18, section 140.2, and claims for the veteran's organization exemption under Revenue and Taxation Code section 215.1; and

(c) Petitions filed with the Board by county assessors under Government Code section 15640 et seq.

Credits

Note: Authority cited: Article XIII, Section 11, California Constitution; and Sections 15606 and 15640, Government Code. Reference: Sections 15640 and 15645, Government Code; and Sections 214, 254.6 and 1840, Revenue and Taxation Code.

History

  1. New article 3 (subchapters 1-8), subchapter 1 (section 5331) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

  2. Editorial change renaming subchapter 1 to subarticle 1 (Register 2008, No. 13).

  3. Amendment of subsection (a), repealer of subsection (b), subsection relettering and amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.

  4. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2018, No. 38).

  5. Change without regulatory effect amending subsection (b) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).

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