Cal. Code Regs. tit. 18 § 5321

Current through Register 2024 Notice Reg. No. 24, June 14, 2024

Section 5321 - Application of Article

This article applies to petitions for reassessment of unitary and nonunitary assessed value and escaped or excessive assessment of state-assessed properties (including petitions for abatement of penalty), petitions for correction of assessment allocation, petitions for reassessment of private railroad car value, and assessment factor hearings for state-assessed properties and private railroad cars.

Cal. Code Regs. Tit. 18, § 5321

1. New article 2 (subchapters 1-8), subchapter 1 (section 5321) 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).

Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 721, 721.5, 747, 759 and 11251, Revenue and Taxation Code.

1. New article 2 (subchapters 1-8), subchapter 1 (section 5321) 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).