California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 8 - Appeals Division Review, Prehearing Conferences, and Summaries › Section 5338.4 - Appeals Conference

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Purpose. The purpose of an appeals conference is to obtain additional facts and
					 evidence, obtain stipulations of fact, and narrow questions of law, in order to
					 facilitate a more efficient and productive oral hearing or other Board action
					 on the petition.
(b) When to Hold
					 an Appeals Conference. An appeals conference will be held for all petitions
					 described in section
					 5310, subdivision (a)(2), (a)(3),
					 and (a)(4). An appeals conference may be held only after the briefing schedule
					 provided in section
					 5337.6 has concluded.
(c) Determining the Time and Location of the
					 Appeals Conference. The Appeals Attorney will determine the time and location
					 of the appeals conference. Consistent with workload constraints, the Appeals
					 Attorney will attempt to ensure that the appeals conference is held at a time
					 convenient to the petitioner. The appeals conference will ordinarily be held at
					 the Board's headquarters in Sacramento, and may be conducted in person, by
					 videoconference, by teleconference, or by means of a secure electronic
					 connection. However, an in-person appeals conference may be held outside of
					 Sacramento if the Chief Counsel determines that there is reasonable cause and
					 that the Board has the resources to conduct an appeals conference outside of
					 Sacramento.
(d) Notice and
					 Scheduling. The Board Proceedings Division will schedule the appeals conference
					 in accordance with information provided to it by the Appeals Attorney and will
					 issue appropriate written notification to all parties.
(e) Conduct and Nature of the Appeals
					 Conference. An Appeals Attorney (conference holder) will conduct the appeals
					 conference. To the extent practicable, the conference holder will ensure that
					 the appeals conference is informal and non-adversarial in nature.
(f) Recording. The conference holder will not
					 record, videotape, or arrange for court reporting of the appeals conference.
					 Any party may arrange for the appeals conference to be recorded or reported, at
					 that party's expense. If the appeals conference is recorded or reported, a copy
					 of the transcript or recording must be promptly provided to all participants. A
					 recording or transcript of an appeals conference becomes a disclosable public
					 record, if and when the petition being discussed on the record or transcript
					 becomes a disclosable public record under chapter 5 of this division.
(g) Additional Briefing and Evidence. If at
					 any time before the submittal of the Hearing Summary or Summary Decision under
					 section 5338.6, the Chief Counsel, or his
					 or her designee, determines that insufficient briefing or evidence has been
					 provided, the Appeals Attorney may request additional briefing or evidence from
					 any party. The Appeals Attorney may set forth the order, deadlines, and
					 conditions for briefing that it deems appropriate. The Appeals Attorney will
					 administer any request made under this subdivision and may extend deadlines
					 under this subdivision upon a showing of reasonable cause.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Amendment of subsection (a) and NOTE filed 3-19-2018 as an
						emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government
						Code section
						15570.40,
						this action is a deemed emergency and exempt from OAL review. A Certificate of
						Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
						be repealed by operation of law on the following day.
3.
						Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
						by operation of Government Code section
						11346.1(f)
						(Register 2018, No. 38).
4. Change without regulatory effect
						amending subsections (c)-(e) and (g) filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Sections
						  15606 and
						  15640,
						  Government Code. Reference: Sections
						  15640 and
						  15645,
						  Government Code; and Sections
						  214,
						  254.6,
						  270
						  and
						  1840,
						  Revenue and Taxation Code.