Cal. Code Regs. tit. 18 § 316

Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 316 - Examination of Applicant by Board
(a) Except as hereinafter provided, no reduction of an assessment or change in ownership or new construction determination shall be made unless the board examines, on oath, the applicant or the applicant's agent concerning the value of the property and/or the facts upon which the change in ownership or new construction determination is based, and the applicant or the applicant's agent attends and answers all questions pertinent to the inquiry.
(b) In the event there is filed with the board a written stipulation, signed by the assessor and county legal advisor on behalf of the county and by the person affected or the authorized agent making the application, as to the full value and assessed value of the property and/or a determination regarding a change in ownership or new construction, which stipulation sets forth the facts upon which the agreed upon value is premised, the board may, at a public hearing,
(1) accept the stipulation, waive the appearance of the person affected or the agent and change the assessed value in accordance with section 1610.8 of the Revenue and Taxation Code, or,
(2) reject the stipulation or set or reset the application for reduction for hearing.
(c) The board may, in its discretion, waive the examination of the applicant or the applicant's agent if the board and the assessor are satisfied that the issues raised by the application and the facts pertaining thereto have been fully considered by the board in previous years or fully presented in the application, and if the applicant or the applicant's agent requests such waiver in the application. The board shall consult with the assessor and shall act promptly on any request for waiver and given written notice of its decision no less than 30 days before commencement of the hearing on the application. If the board waives the examination of the applicant or the applicant's agent, it shall decide the case on the merits of the application and on the basis of any evidence properly produced at the hearing by the assessor.

Cal. Code Regs. Tit. 18, § 316

1. Amendment filed 10-5-67 as an emergency; effective upon filing (Register 67, No. 40).
2. Certificate of Compliance--Sec. 11422.1, Gov. Code, filed 12-14-67 (Register 67, No. 50).
3. Amendment filed 5-27-68; effective thirtieth day thereafter (Register 68, No. 21).
4. Amendment filed 12-26-75; effective thirtieth day thereafter (Register 75, No. 52).
5. Amendment filed 1-11-83; effective thirtieth day thereafter (Register 83, No. 3).
6. Amendment of section and NOTE filed 3-23-2000; operative 4-22-2000 (Register 2000, No. 12).

Note: Authority cited: Section 15606, Government Code. Reference: Sections 1605.5, 1607, 1608 and 1620- 1630, Revenue and Taxation Code.

1. Amendment filed 10-5-67 as an emergency; effective upon filing (Register 67, No. 40).
2. Certificate of Compliance -Sec. 11422.1, Gov. Code, filed 12-14-67 (Register 67, No. 50).
3. Amendment filed 5-27-68; effective thirtieth day thereafter (Register 68, No. 21).
4. Amendment filed 12-26-75; effective thirtieth day thereafter (Register 75, No. 52).
5. Amendment filed 1-11-83; effective thirtieth day thereafter (Register 83, No. 3).
6. Amendment of section and Note filed 3-23-2000; operative 4-22-2000 (Register 2000, No. 12).