Chapter 4. Equalization by State Board›Article 4. Change in Ownership and New Construction
§ 471. Timberland. [Repealed]
California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax · 2026 edition · updated 2026-10-05 · California
Credits
Note: Authority cited: Sec. 15606(c) Gov. Code Reference: Art. XIII A, Secs. 1 and 2, California Constitution.
History
New section filed 7-3-78 as an emergency; effective upon filing (Register 78, No. 27).
Amendment filed 10-2-78 as an emergency; effective upon filing. Certificate of Compliance included (Register 78, No. 40).
Order which was filed 10-2-78 refiled 10-20-78 as an emergency, to correct date of adoption; effective upon filing. Certificate of Compliance included (Register 78, No. 43).
Repealer and new section filed 8-22-79 as an emergency; effective upon filing (Register 79, No. 34). A Certificate of Compliance must be filed within 120 days or emergency language will be repealed on 12-20-79.
Certificate of Compliance filed 12-6-79 (Register 79, No. 49).
Repealer filed 10-18-2010; operative 11-17-2010 (Register 2010, No. 43).
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