California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 2 - Petitions for Reassessment of State-Assessed Property and Private Railroad Cars › Subarticle 3 - Contents of Petitions and Filing Deadlines › Section 5323.4 - Contents of the Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) All
					 petitions must conform to the requirements in this section.
(b) A valid and complete petition must:
(1) Be in writing and state the name and
					 address of the petitioner, the Board-adopted value, the petitioner's opinion of
					 value, and the precise elements of the Board's valuation or penalty that
					 petitioner is contesting (including, for nonunitary property, the property
					 identification information and location).
(2) State whether the petition constitutes a
					 claim for refund under Revenue and Taxation Code section
					 5148,
					 subdivision (f).
(3) State the
					 facts relied upon to support the requested change in value and include
					 supporting documents, including appraisal reports, financial studies, and any
					 other materials relevant to determining the value of the petitioner's property
					 or reasons why the penalty should be abated.
(4) State whether any or all of the following
					 are requested: an appeals conference, oral hearing, or Written Findings and
					 Decision.
(5) Be signed by the
					 petitioner or by an authorized representative. If the petition is signed by an
					 agent, including an attorney licensed to practice law in the State of
					 California, the agent must be authorized by the petitioner before the time the
					 petition is filed. Both the petitioner's mailing address and the agent's
					 mailing address must be provided in the petition. The following language must
					 be contained in the signature block of the petition:
I certify (or declare) under penalty of perjury under the
						laws of the State of California that the foregoing and all information herein,
						including any accompanying statements or documents, is true, correct, and
						complete to the best of my knowledge and belief and that I am:
(1) an officer, partner, or employee of the
					 petitioner authorized to sign this petition;
(2) an agent authorized by the petitioner;
					 or
(3) an agent who is any attorney
					 licensed to practice law in the State of California, State Bar No. __________,
					 who has been retained by the petitioner and has been authorized by the
					 petitioner to file this petition.
(6) Be accompanied by a statement of
					 authorization, if required as specified herein, or as specified in section
					 5323.8, Duplicate Petitions. If
					 the petition is signed by an agent, other than an attorney licensed to practice
					 law in the State of California, a statement of authorization, as described
					 herein, or a power of attorney, as defined in chapter 5, General Board Hearing
					 Procedures, is required. A statement of authorization must be in writing and
					 must include the following information:
(A)
					 Name and address of the petitioner;
(B) Petitioner's State Board of Equalization
					 company identification number;
(C)
					 Name, address, and telephone and facsimile numbers of the agent;
(D) Statement that the agent is authorized to
					 file the petition and represent the petitioner in the petition; and
(E) Signature of an officer, partner, or an
					 employee who has been designated by petitioner in writing to sign such
					 statement on behalf of the petitioner.