Cal. Code Regs. Tit. 18, § 5311 - Definitions
The following definitions apply to this chapter:
(a) "Appeals Conference " means a conference
conducted by the Appeals Attorney , at which all parties are entitled to attend
and at which issues raised in the petition are to be discussed, and if
possible, resolved.
(b) "Appraisal
Data Report " means, for state assesses subject to the provisions of article 2
of this chapter, a document and data sheet that accompany the Board 's value
determination required to be mailed to each state assessee between the first
day of January and the first day of June of each year. The appraisal data
report sets forth the State-Assessed Properties Division 's value recommendation
to the Board and a summary of the State-Assessed Properties Division 's value
indicators.
(c) "County-Assessed
Properties Division " means the unit of the Board 's Property Tax Department
responsible for making determinations of eligibility for organizational
clearance certificates and supplemental clearance certificates or the unit of
the Board 's Property Tax Department responsible for reviewing the assessment
practices of county assessors under Government Code section
15640 et
seq., where appropriate.
(d) "Legal
Unit" means the Board 's Legal Unit.
(e) "Organizational Clearance Certificate "
means a certificate issued by the Board under Revenue and Taxation Code section
254.6.
(f) "Party " means:
(1) For petitions described in section
5310, subdivision (a)(1), the
petitioner and the State-Assessed Properties Division ;
(2) For applications described in section
5310, subdivision (a)(2), the
petitioner and the county assessor and tax agency whose assessment is
questioned by a petition described in section
5310, subdivision
(a)(2);
(3) For petitions described
in section
5310, subdivision (a)(3), the
petitioner and the County-Assessed Properties Division ;
(4) For petitions described in section
5310, subdivision (a)(4), the
petitioner and the County-Assessed Properties Division .
(h) "Petitioner " means an individual or
entity that filed a petition described in section
5310, and the individual or
entity's authorized representative where appropriate, and includes:
(1) A county, city, city and county, or
municipal corporation that filed a petition with the Board under subdivision
(g) of section 11 of article XIII of the California Constitution.
(2) The claimant of an Organizational
Clearance Certificate for the property tax welfare exemption under Revenue and
Taxation Code section
254.6
or Supplemental Clearance Certificate under Revenue and Taxation Code section
214,
subdivision (g) and California Code of Regulations, title 18, section
140.2. For purposes of a petition
from the denial of a Supplemental Clearance Certificate under Revenue and
Taxation Code section
214,
subdivision (g), the limited partnership is the petitioner .
(3) The county assessor and the taxing agency
that filed a petition described in section
5310, subdivision
(a)(4).
(i) "Respondent "
means:
(1) For petitions described in section
5310, subdivision (a)(1), the
State-Assessed Properties Division ;
(2) For applications described in section
5310, subdivision (a)(2), the
county assessor and tax agency whose assessment is questioned by a petition
described in section
5310, subdivision
(a)(2);
(3) For petitions described
in section
5310, subdivision (a)(3), the
County-Assessed Properties Division ;
(4) For petitions described in section
5310, subdivision (a)(4), the
County-Assessed Properties Division .
(j) "Sample finding " refers to the sampling
of assessments from the county assessment roll under Government Code section
15640,
subdivision (c).
(k) "Supplemental
Clearance Certificate " means a certificate issued by the Board under Revenue
and Taxation Code section
214,
subdivision (g).
(l)
"State-Assessed Properties Division " means the unit in the Board 's Property Tax
Department responsible for determining value indicators and recommending values
of property under the Board 's assessment jurisdiction and for administering the
Board 's state assessment responsibilities.
(m) "State-Assessed Properties Division's
Analysis " means a written summary that sets forth an analysis of all of the
issues raised in the petition and the State-Assessed Properties Division 's
recommendation.
(n) "Written
Findings and Decision " means a document prepared by the Appeals Attorney that
sets forth the Board 's decision on a petition and the supporting reasons
therefor.
Notes
2. Change without regulatory effect amending subsection (b)(7)(B) filed 7-16-2008 pursuant to
3. Amendment filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
4. Amendment of
5. Reinstatement of
6. Change without regulatory effect amending
Note: Authority cited: Sections
15606 and
15640,
Government Code; and
2. Change without regulatory effect amending subsection (b)(7)(B) filed 7-16-2008 pursuant to
3. Amendment filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
4. Amendment of
5. Reinstatement of
6. Change without regulatory effect amending
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