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California Code of Regulations (Last Updated: August 6, 2014) |
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Title 18. Public Revenues |
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Division 1. State Board of Equalization-Property Tax |
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Chapter 1. Valuation Principles and Procedures |
| § 1. General Application. |
| § 2. The Value Concept. |
| § 3. Value Approaches. |
| § 4. The Comparative Sales Approach to Value. |
| § 6. The Reproduction and Replacement Cost Approaches to Value. |
| § 8. The Income Approach to Value. |
| § 10. Trade Level for Tangible Personal Property. |
| § 20. Taxable Possessory Interests. |
| § 21. Taxable Possessory Interests-Valuation. |
| § 22. Continuity of Possessory Interests. |
| § 23. Written Agreements as to Term of Possessory Interests. [Repealed] |
| § 24. Possessory Interest Rights to be Valued. [Repealed] |
| § 25. Valuation of Post-Deluz Possessory Interests. [Repealed] |
| § 26. Valuation of Pre-Deluz Possessory Interests. [Repealed] |
| § 27. Valuation of Possessory Interests for the Production of Hydrocarbons. |
| § 28. Examples of Taxable Possessory Interests. |
| § 29. Possessory Interests in Taxable Government-Owned Real Property. |
| § 31. Petroleum Products Value Schedule. [Repealed] |
| § 41. Market Value of Timberland. |
| § 45. Separate Determination of Value for Owner-Occupied Residential Dwellings. [Repealed] |
| § 51. Agreements Qualifying Land for Assessment as Open-Space Lands. |
| § 52. Restricted Value of Perennials Other than Timber as Open-Space Lands. |
| § 53. Open-Space Value of Timberland. |
| § 54. Valuation of Land Under a Land Conservation Act Agreement that Fails to Qualify Under Rule 51. |
| § 60. Historical Property Contracts. [Repealed] |