Division 1. State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)

Chapter 1. Valuation Principles and Procedures

• Cal. Code Regs. Tit. 18, § 1 General Application
• Cal. Code Regs. Tit. 18, § 2 The Value Concept
• Cal. Code Regs. Tit. 18, § 3 Value Approaches
• Cal. Code Regs. Tit. 18, § 4 The Comparative Sales Approach to Value
• Cal. Code Regs. Tit. 18, § 6 The Reproduction and Replacement Cost Approaches to Value
• Cal. Code Regs. Tit. 18, § 8 The Income Approach to Value
• Cal. Code Regs. Tit. 18, § 10 Trade Level For Tangible Personal Property
• Cal. Code Regs. Tit. 18, § 20 Taxable Possessory Interests
• Cal. Code Regs. Tit. 18, § 21 Taxable Possessory Interests-Valuation
• Cal. Code Regs. Tit. 18, § 22 Continuity of Possessory Interests
• Cal. Code Regs. Tit. 18, § 23 Written Agreements As to Term of Possessory Interests. [Repealed]
• Cal. Code Regs. Tit. 18, § 24 Possessory Interest Rights to Be Valued. [Repealed]
• Cal. Code Regs. Tit. 18, § 25 Valuation of Post-Deluz Possessory Interests. [Repealed]
• Cal. Code Regs. Tit. 18, § 26 Valuation of Pre-Deluz Possessory Interests. [Repealed]
• Cal. Code Regs. Tit. 18, § 27 Valuation of Possessory Interests For the Production of Hydrocarbons
• Cal. Code Regs. Tit. 18, § 28 Examples of Taxable Possessory Interests
• Cal. Code Regs. Tit. 18, § 29 Possessory Interests In Taxable Government-Owned Real Property
• Cal. Code Regs. Tit. 18, § 31 Petroleum Products Value Schedule. [Repealed]
• Cal. Code Regs. Tit. 18, § 41 Market Value of Timberland
• Cal. Code Regs. Tit. 18, § 45 Separate Determination of Value For Owner-Occupied Residential Dwellings. [Repealed]
• Cal. Code Regs. Tit. 18, § 51 Agreements Qualifying Land For Assessment As Open-Space Lands
• Cal. Code Regs. Tit. 18, § 52 Restricted Value of Perennials Other Than Timber As Open-Space Lands
• Cal. Code Regs. Tit. 18, § 53 Open-Space Value of Timberland
• Cal. Code Regs. Tit. 18, § 54 Valuation of Land Under a Land Conservation Act Agreement that Fails to Qualify Under Rule 51
• Cal. Code Regs. Tit. 18, § 60 Historical Property Contracts. [Repealed]

Chapter 2. Assessment

• Article 1. Prescription of Forms
• Article 2. Classification of Property
• Article 3. Exemptions and Immunities
• Article 3.5. Special Classifications
• Article 4. Information From Taxpayers and Audits
• Article 5. Situs
• Article 6. Local Roll
• Article 7. Qualifications of Appraisers

Chapter 3. Local Equalization

• Article 1. Hearing By County Board

Chapter 4. Equalization By State Board

• Article 1. Random Selection of Counties
• Cal. Code Regs. Tit. 18, Div. 1, Chap. 4, Art. 1.5 Office of Appraisal Appeals [Repealed]
• Cal. Code Regs. Tit. 18, Div. 1, Chap. 4, Art. 2 Intercounty Equalization [Repealed]
• Cal. Code Regs. Tit. 18, Div. 1, Chap. 4, Art. 3 Taxable Property of a County, City Or Municipal Corporation [Repealed]
• Article 4. Change In Ownership and New Construction

Chapter 6. Collection [Repealed]

• Article 1. Tax Bills [Repealed]

Chapter 9. State Assessees

• Article 1. General Provisions

Chapter 10. Private Car Tax

• Article 1. General Provisions

Chapter 11. California Department of Tax and Fee Administration - Timber Yield Tax

• Article 1. Valuation of Timberland and Timber
• Article 2. Timber Yield Tax-Administration

Chapter 12. Racehorse Tax

• Cal. Code Regs. Tit. 18, § 1042 Livestock Head-Day Tax: Administration. [Repealed]
• Cal. Code Regs. Tit. 18, § 1045 Administration of the Annual Racehorse Tax
• Cal. Code Regs. Tit. 18, § 1046 Horses Subject to Ad Valorem Taxation
• Cal. Code Regs. Tit. 18, § 1047 Proper Classification of Racehorses

Chapter 13. Miscellaneous

• Cal. Code Regs. Tit. 18, § 1051 Extension of Time For Acts Required By Rule Or Regulation