reglab/statecodes huggingface dataset:
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 5323.6 - Submission of Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The original petition and supporting documents, together
						with 10 copies thereof, must be mailed to the Chief of Board Proceedings at the
						address provided in section
						5570, hand delivered to the
						Board's headquarters or electronically transmitted (e.g., facsimile, e-mail,
						etc.) to the Chief of Board Proceedings at the email address or fax number
						provided in section
						5570 or in accordance with
						instructions provided on the Board's website at
www.boe.ca.gov
. If the original petition and
						supporting documents are provided in an electronic format, then the petitioner
						is not required to provide 10 copies thereof.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Amendment filed 2-25-2014; operative 4-1-2014 (Register 2014,
						No. 9).
3. Change without regulatory effect amending section filed
						7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Section
						  741,
						  Revenue and Taxation Code.
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 5323.8 - Duplicate Petitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 In the event duplicate petitions are filed with the Chief of Board Proceedings,
					 the Chief of Board Proceedings will determine which petition was authorized by
					 the petitioner.
(b) The Chief of
					 Board Proceedings will contact the petitioner or the agent who filed the
					 duplicate petitions, or both, by telephone, email, or facsimile and also by
					 registered or certified mail with return receipt, and will allow 10 days for a
					 written response. In the event no written response is received after 10 days,
					 the first petition received will be accepted and any other petition will be
					 rejected as a duplicate petition.
(c) For purposes of this regulation,
					 "duplicate petition" means a petition filed by the petitioner, or its agent on
					 its behalf, subsequent to the petition previously filed by or on behalf of the
					 same petitioner for the same assessment year at issue. A subsequent petition
					 that seeks to correct or supplement a previously filed petition will not be
					 considered a duplicate petition for purposes of this regulation.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Amendment of subsections (a)-(b) filed 2-25-2014; operative
						4-1-2014 (Register 2014, No. 9).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Section
						  741,
						  Revenue and Taxation Code.
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 4 - Timeliness, Acceptance, and Dismissal of Petitions › Section 5324 - Timeliness of Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A
					 petition is considered filed timely if it is mailed or delivered in accordance
					 with section
					 5323.6 or received by the Board
					 Proceedings Division no later than the date provided in section
					 5323 or, if an extension is
					 received, the date provided in section
					 5324.2.
(b) Timely performance and mailing date will
					 be determined under the provisions of chapter 5 of this division.
(c) If the Chief of Board Proceedings
					 determines that the Board requires original versions of documents filed
					 electronically, the original documents must be mailed to the Board Proceedings
					 Division at the address set forth in section
					 5570 or hand delivered to the
					 Board's headquarters no later than the business day immediately following the
					 Chief of Board Proceedings request for original versions of such
					 documents.
1. New
						subchapter 4 (sections
						5324-5324.8) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 4 to subarticle 4 (Register 2008, No.
						13).
3. Amendment of subsections (a) and (c) filed 2-25-2014;
						operative 4-1-2014 (Register 2014, No. 9).
4. Change without
						regulatory effect amending subsection (c) filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  733,
						  741,
						  743,
						  746,
						  747,
						  758,
						  759,
						  11338
						  and
						  11339,
						  Revenue and Taxation Code.
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 4 - Timeliness, Acceptance, and Dismissal of Petitions › Section 5324.2 - Extensions of Time

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Filing
					 of Petition. The Chief Counsel may extend the deadline to file a petition once
					 for a period not to exceed 15 days, provided that the petitioner files a
					 written or electronic request for the extension with the Chief of Board
					 Proceedings no later than the due date of the petition.
(b) Supporting Documents. The Chief Counsel
					 may grant a reasonable extension of time for reasonable cause to allow the
					 petitioner to file supporting documentation, provided that the petitioner files
					 a written or electronic request for the extension with the Chief of Board
					 Proceedings no later than the due date of the petition.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  733,
						  746,
						  759
						  and
						  11338,
						  Revenue and Taxation Code.
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 4 - Timeliness, Acceptance, and Dismissal of Petitions › Section 5324.4 - Accepting or Rejecting a Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Determination that the Petition is Valid,
					 Complete, and Timely. Upon receipt of the petition, the Chief of Board
					 Proceedings will determine whether the petition is valid and complete,
					 including whether the petition is timely. If any question arises as to the
					 timeliness of a petition or whether a petition is valid and complete, the Chief
					 of Board Proceedings will refer the petition to the Chief Counsel.
(b) Accepting the Petition. If the Chief of
					 Board Proceedings, or the Chief Counsel, determines that the petition is valid
					 and complete and that the petition is timely, or that there is a genuine,
					 material issue relating to validity, completeness or timeliness, the Chief of
					 Board Proceedings must accept the petition. The Chief of Board Proceedings will
					 provide written acknowledgement of the acceptance to the petitioner and the
					 Respondent.
(c) Issues relating to
					 Validity, Completeness, and Timeliness. If the Chief Counsel determines that
					 there is a genuine, material issue relating to validity, completeness, or
					 timeliness, such matters will be considered to be at issue in the petition and
					 will be decided by the Board.
(d)
					 Rejecting the Petition. If the Chief of Board Proceedings and the Chief Counsel
					 determine that the petition is not valid or complete or that the petition is
					 not timely, and that there is no genuine, material issue relating to validity,
					 completeness, or timeliness, the Chief of Board Proceedings must reject the
					 petition. The Chief of Board Proceedings must provide written notification to
					 the petitioner and the Respondent.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  733,
						  746,
						  759
						  and
						  11338,
						  Revenue and Taxation Code.
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 4 - Timeliness, Acceptance, and Dismissal of Petitions › Section 5324.6 - Submission of Additional Supporting Documents by Petitioner

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A petitioner's appraisal reports,
					 financial studies, and other materials relevant to value may not be presented
					 as evidence at the hearing unless such documents were provided to the Chief of
					 Board Proceedings at the time the petitioner filed its petition or within a
					 subsequent time extension, or was requested by and timely provided to the
					 State-Assessed Properties Division or the Appeals Attorney. However, any Board
					 Member may, before or at the hearing, permit or request the submission of
					 evidence that was not previously filed with the Board.
(b) The State-Assessed Properties Division or
					 the Appeals Attorney may also request additional evidence in order to evaluate
					 the petitioner's opinion of value as set forth in its petition. The
					 State-Assessed Properties Division or the Appeals Attorney may request such
					 evidence in writing or by electronic means to the petitioner or its authorized
					 representative and provide a deadline for the submission of such additional
					 evidence by petitioner.
(c) All
					 evidence, including both information and exhibits, must be accompanied by a
					 declaration signed under penalty of perjury that the information contained in
					 the petitioner's submitted evidence is true, correct, and complete to the best
					 knowledge and belief of the person submitting the documents.
(d) Except as specified above, any submitted
					 evidence received by the Chief of Board Proceedings from the petitioner
					 subsequent to the filing of the petition and after the expiration of the
					 deadline applicable to such submission will be returned to the petitioner by
					 the Chief of Board Proceedings.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Change without regulatory effect amending subsections (a)-(b)
						filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  741,
						  747,
						  759
						  and
						  11340,
						  Revenue and Taxation Code.
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 4 - Timeliness, Acceptance, and Dismissal of Petitions › Section 5324.8 - Dismissal of Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A
					 petition will be dismissed if:
(1) The
					 petition is not timely; or
(2) The
					 petitioner fails to timely cure the defects in an invalid or incomplete
					 petition.
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 5 - Prehearing Meetings and Review of Petitions › Section 5325 - Prehearing Meeting and Exchange of Information Between State-Assessed Properties Division, Legal Unit, and Petitioner

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If requested by petitioner, the
					 State-Assessed Properties Division and the Legal Unit will meet with the
					 petitioner, either in person or by other means convenient to both parties,
					 before the scheduled hearing date. The purpose of the meeting or meetings is to
					 exchange relevant information and evidence, identify issues, and, if possible,
					 enter into stipulations to resolve all or some of the issues.
(b) At any time, the State-Assessed
					 Properties Division or the Legal Unit may request additional information from
					 the petitioner to assist in resolving any issue raised by the
					 petitioner.
1. New
						subchapter 5 (sections
						5325-5325.6) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 5 to subarticle 5 (Register 2008, No.
						13).
3. Change without regulatory effect amending section heading
						and section filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  741,
						  747
						  and
						  11340,
						  Revenue and Taxation Code.
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 5 - Prehearing Meetings and Review of Petitions › Section 5325.4 - Petitions Resolved Before Appeals Attorney Review

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
With respect to all petitions as to which the petitioner
						and the State-Assessed Properties Division have agreed to a joint
						recommendation on a proposed resolution of all issues presented in the petition
						before the petitioner's appeals conference or petitioner's reply brief, if no
						appeals conference is scheduled, the Legal Unit will prepare and submit the
						"State-Assessed Properties Division's Recommendation for Property Tax Petition"
						on the "Property Tax Matters Nonappearance Calendar" to the Chief of Board
						Proceedings. This recommendation will include a brief analysis of the petition
						and the related supporting documents, if any, as well as a statement confirming
						petitioner's agreement with such recommendation. The Board, however, is not
						required to adopt the recommendation or take the recommended Board
						action.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Change without regulatory effect amending section heading and
						section filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  741,
						  747
						  and
						  11340,
						  Revenue and Taxation Code.
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 5 - Prehearing Meetings and Review of Petitions › Section 5325.6 - Prehearing Review of All Other Petitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The Appeals Attorney will review and
					 prepare a Hearing Summary or Summary Decision for all petitions for which the
					 Legal Unit does not prepare the recommendation described in section
					 5325.4.
(1) A Hearing Summary must contain:
(A) Sufficient facts, contentions, law, and
					 evidence to enable the Board to conduct an informed Board hearing;
(B) A discussion of the appeals conference,
					 if one was held, including any additional information, stipulations, and
					 resolutions resulting therefrom;
(C) The Appeals Attorney's analysis and
					 comments, including questions to be posed to the parties; and
(D) Conclusions and recommendations of the
					 Appeals Attorney after applying the relevant law to all of the relevant
					 information.
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 6 - Briefing Schedules and Appeals Conferences › Section 5326 - General Briefing Procedures for Petitions Reviewed by the Appeals Attorney

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A valid and
					 complete petition as defined in section
					 5323.4 is considered the
					 petitioner's opening brief.
(b) The
					 State-Assessed Properties Division's Analysis is the State-Assessed Properties
					 Division's written response to the petition.
(c) The petitioner's reply to the
					 State-Assessed Properties Division's Analysis is optional.
1. New
						subchapter 6 (sections
						5326-5326.6) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 6 to subarticle 6 (Register 2008, No.
						13).
3. Change without regulatory effect amending section heading
						filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  741,
						  747
						  and
						  11340,
						  Revenue and Taxation Code.
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 6 - Briefing Schedules and Appeals Conferences › Section 5326.2 - Briefing Schedule if no Appeals Conference is Scheduled

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The State-Assessed Properties Division's
					 Analysis will be submitted to the Chief of Board Proceedings no less than 45
					 days before the date on which the petition is scheduled for Board
					 action.
(b) The petitioner may
					 submit to the Chief of Board Proceedings a reply to the State-Assessed
					 Properties Division's Analysis within 15 days after the Board Proceedings
					 Division mails the State-Assessed Properties Division's Analysis to the
					 petitioner. The petitioner may not submit new or additional evidence with its
					 reply brief unless the State-Assessed Properties Division or Appeals Attorney
					 previously requested new or additional information, but the petitioner may
					 dispute or agree with the analysis and recommendations set forth in the
					 State-Assessed Properties Division's Analysis.
(c) At least 10 days before the Board meeting
					 date for which the petition is scheduled for Board action, the Appeals Attorney
					 will submit a Hearing Summary or Summary Decision to the Chief of Board
					 Proceedings.
(d) The Chief Counsel,
					 upon a showing of reasonable cause, may grant an extension of the time provided
					 in subdivisions (a), (b) and (c) above.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Change without regulatory effect amending subsections (b)-(c)
						filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  741,
						  747
						  and
						  11340,
						  Revenue and Taxation Code.
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 6 - Briefing Schedules and Appeals Conferences › Section 5326.4 - General Appeals Conference Procedures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An appeals conference will be held if
					 requested by any of the following:
(1) By the
					 petitioner in the petition;
(2) By
					 the State-Assessed Properties Division no later than August 15 for petitions
					 for reassessment of unitary value or October 15 for petitions for reassessment
					 of nonunitary value;
(3) By the
					 Chief Counsel; or
(4) By any Board
					 Member.
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 6 - Briefing Schedules and Appeals Conferences › Section 5326.6 - Scheduling of Appeals Conference; Briefing Schedule for Petitions for Which an Appeals Conference is Scheduled

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The Appeals Attorney will generally hold
					 an appeals conference at least 30 days before the Board meeting at which the
					 petition is scheduled for hearing or other Board action. The Appeals Attorney
					 has broad discretion in determining the briefing schedules and the deadlines
					 for submitting additional information.
(b) The State-Assessed Properties Division's
					 Analysis must be submitted to the Chief of Board Proceedings no later than 35
					 days before the scheduled appeals conference date.
(c) The petitioner must submit to the Chief
					 of Board Proceedings a reply to the State-Assessed Properties Division's
					 Analysis within 15 days after the Board Proceedings Division mails the
					 State-Assessed Properties Division's Analysis to the petitioner. The petitioner
					 may not submit new or additional evidence with its reply brief unless the
					 State-Assessed Properties Division or Appeals Attorney conference holder
					 previously requested new or additional information, but the petitioner may
					 dispute or agree with the analysis and recommendations set forth in the
					 State-Assessed Properties Division's Analysis.
(d) The Appeals Attorney may request
					 additional information or briefing to be provided by the petitioner or the
					 State-Assessed Properties Division before, during, or after the Appeals
					 conference.
(1) The Appeals Attorney should
					 provide written confirmation of its request for additional information within
					 two business days of the request.
(2) Unless otherwise permitted by the Appeals
					 Attorney, all requested information must be provided no later than seven days
					 after the date of the request.
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 7 - Preparing Summaries, Scheduling Hearings, and Distributing Documents › Section 5327 - Appeals Attorney Hearing Summary or Summary Decision

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Except as provided in subdivision (b),
					 the Appeals Attorney will submit to the Chief of Board Proceedings a Hearing
					 Summary or Summary Decision no later than 10 days before the Board hearing at
					 which the petition is scheduled for hearing or other Board action.
(b) The Chief Counsel, upon a showing of
					 reasonable cause, may grant an extension of a reasonable period of time for the
					 issuance of the Hearing Summary or the Summary Decision. For purposes of this
					 section "reasonable cause" includes, but is not limited to, an appeals
					 conference being held less than 30 days before the hearing at which the
					 petition is scheduled for hearing or other Board action.
(c) If prepared, a Revised Hearing Summary or
					 Revised Summary Decision will be promptly submitted to the Chief of Board
					 Proceedings by the Appeals Attorney.
1. New
						subchapter 7 (sections
						5327-5327.6) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 7 to subarticle 7 (Register 2008, No.
						13).
3. Change without regulatory effect amending section heading
						and section filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  741,
						  747
						  and
						  11651,
						  Revenue and Taxation Code.
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 7 - Preparing Summaries, Scheduling Hearings, and Distributing Documents › Section 5327.4 - Oral Hearings - Scheduling of Hearings

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The Board must hear and decide all
					 petitions for reassessment of unitary or nonunitary values and correction of
					 allocated values by December 31 of the year in which the notice of assessment
					 was issued and render its decisions no later than December 31 that year, except
					 for petitions of escape assessments described in Revenue and Taxation Code
					 section
					 758.
(b) The Board must hear petitions for
					 reassessment of private railroad car values and render its decisions by January
					 31 of the year following the year in which the notice was issued. If the
					 assessment was made outside the regular assessment period, the Board must hear
					 the petition within 90 days of the date on which the petition was filed and
					 render its decision within 45 days of the date of the hearing on the
					 petition.
(c) If petitioner
					 requests an oral hearing in its petition, the Chief of Board Proceedings will
					 mail a Notice of Board Hearing to the petitioner at least 45 days before the
					 scheduled hearing date.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  734,
						  741,
						  742,
						  748,
						  749,
						  758,
						  11338,
						  11339
						  and
						  11341,
						  Revenue and Taxation Code.
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 7 - Preparing Summaries, Scheduling Hearings, and Distributing Documents › Section 5327.6 - Distribution of Documents

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Chief of Board Proceedings will promptly distribute
						the following documents to the petitioner, the Board Members, the
						State-Assessed Properties Division, the Legal Unit, and the Appeals Attorney,
						as appropriate (the documents may be distributed separately):
(a) Petition and supporting
					 documentation;
(b) State-Assessed
					 Properties Division's Analysis;
(c)
					 Petitioner's Reply Brief, if any; and
(d) Appeals Attorney's Hearing Summary or
					 Summary Decision (and Revised Hearing Summary or Summary Decision, if
					 prepared).
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Change without regulatory effect amending first paragraph and
						subsection (d) filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  731,
						  732,
						  733,
						  741,
						  742,
						  743,
						  744,
						  746,
						  747,
						  748,
						  11338,
						  11339,
						  11340
						  and
						  11353,
						  Revenue and Taxation Code.
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 8 - Consolidation and Withdrawal of Petitions › Section 5328 - Consolidation of Petitions into a Single Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Multiple petitions may be consolidated
					 for hearing or decision as provided in chapter 5 of this division.
(b) If petitions are consolidated, the
					 State-Assessed Properties Division's will draft a single Analysis to address
					 and analyze the issues presented in all of the petitions. At the hearing, the
					 Board may grant additional time, in equal amounts, to the petitioners'
					 representative(s) and the State-Assessed Properties Division to present their
					 respective cases. The Appeals Attorney will draft one Hearing Summary for all
					 of the consolidated petitions.
1. New
						subchapter 8 (sections
						5328-5328.5) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 8 to subarticle 8 (Register 2008, No.
						13).
3. Change without regulatory effect amending subsection (b)
						filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  731,
						  732,
						  733,
						  741,
						  742,
						  743,
						  744,
						  746,
						  747
						  and
						  748,
						  Revenue and Taxation Code.
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 8 - Consolidation and Withdrawal of Petitions › Section 5328.5 - Withdrawal of a Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A petitioner may withdraw its petition at any time, up to
						and including the date of the scheduled Board hearing, by notifying the Chief
						of Board Proceedings in writing, including by electronic mail or
						facsimile.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Section
						  733,
						  Revenue and Taxation Code.
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 1 - Application of Article › Section 5331 - Application of Article

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This article applies to:
(a) Applications for review, equalization,
					 and adjustment of the assessment of publicly-owned lands and improvements filed
					 under subdivision (g) of section
					 11 of article XIII of the
					 California Constitution; and
(b)
					 Petitions objecting to the County-Assessed Properties Division's findings of
					 ineligibility for an organizational clearance certificate under section
					 254.6
					 of the Revenue and Taxation Code, denials of claims for supplemental clearance
					 certificates under Revenue and Taxation Code section
					 214,
					 subdivision (g) and California Code of Regulations, title 18, section
					 140.2, and claims for the
					 veteran's organization exemption under Revenue and Taxation Code section
					 215.1;
					 and
(c) Petitions filed with the
					 Board by county assessors under Government Code section
					 15640 et
					 seq.
1. New
						article 3 (subchapters 1-8), subchapter 1 (section
						5331) and section filed 1-7-2008;
						operative 2-6-2008 (Register 2008, No. 2).
2. Editorial change
						renaming subchapter 1 to subarticle 1 (Register 2008, No. 13).
3.
						Amendment of subsection (a), repealer of subsection (b), subsection relettering
						and amendment of 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.
4.
						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).
5. Change without regulatory effect
						amending subsection (b) filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						  11, California Constitution; and
						  Sections
						  15606 and
						  15640,
						  Government Code. Reference: Sections
						  15640 and
						  15645,
						  Government Code; and Sections
						  214,
						  254.6
						  and
						  1840,
						  Revenue and Taxation Code.
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 2 - Appeal of Assessment of Publicly-Owned Property - Contents of Applications, Filing Deadlines, and Board-Appraised Property › Section 5332 - Time of Filing of Application

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 If any county, city, city and county, or municipal corporation wants to secure
					 a review, equalization, or adjustment of the assessment of its property by the
					 Board under subdivision (g) of section
					 11 of article XIII of the
					 California Constitution, it must file an application with the Board on or
					 before November 30.
(b) If the
					 assessment appealed is made outside the regular period for such assessments,
					 the application must be filed with the Board within 60 days from the date the
					 tax bill was mailed to the applicant.
(c) An application is filed timely if it is
					 mailed or delivered in accordance with section
					 5335 or received by the Board
					 Proceedings Division within the time specified by this section.
(d) Failure to provide a timely application
					 bars the applicant from relief under subdivision (g) of section
					 11 of article XIII of the
					 California Constitution.
1. New
						subchapter 2 (sections
						5332-5332.6) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 2 to subarticle 2 (Register 2008, No.
						13).
3. Amendment of subsection (c) filed 2-25-2014; operative
						4-1-2014 (Register 2014, No. 9).
4. Change without regulatory effect
						amending subsection (a) and repealing subsections (a)(1)-(2) filed 6-14-2017
						pursuant to section
						100, title 1, California Code of
						Regulations (Register 2017, No. 24).
Note: Authority cited: Article XIII, Section
						  11, California Constitution; and
						  Section
						  15606,
						  Government Code. Reference: Section
						  1840,
						  Revenue and Taxation Code.
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 2 - Appeal of Assessment of Publicly-Owned Property - Contents of Applications, Filing Deadlines, and Board-Appraised Property › Section 5332.4 - Contents of Application

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every application must:
(a) Be in writing;
(b) Be authorized by the governing body of
					 the county, city, city and county, or municipal corporation seeking
					 relief;
(c) Include the official
					 document authorizing the application;
(d) Show the facts claimed to require action
					 by the Board;
(e) Include a
					 statement of legal authorities, which includes relevant statutes and
					 regulations;
(f) Indicate whether a
					 written findings and decision is desired; and
(g) Be signed by petitioner or an authorized
					 representative of the petitioner.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
Note: Authority cited: Article XIII, Section
						  11, California Constitution; and
						  Section
						  15606,
						  Government Code. Reference: Section
						  1840,
						  Revenue and Taxation Code.
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 2 - Appeal of Assessment of Publicly-Owned Property - Contents of Applications, Filing Deadlines, and Board-Appraised Property › Section 5332.6 - Filing of Application and Board-Appraised Property

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The application and supporting documents,
					 including the proof of filing under subdivision (b), must be filed in
					 accordance with section
					 5335.
(b) A copy of the application, together with
					 its separate statement of legal authorities, must also be filed by the
					 applicant with the county assessor whose assessment is questioned and with the
					 county board of supervisors. A proof of filing with the county assessor and the
					 county board of supervisors must be enclosed with the application filed with
					 the Board.
(c) Board-Appraised
					 Property. If a property that has been appraised by the State-Assessed
					 Properties Division becomes the subject of a proceeding under this article,
					 both parties to the proceedings will be informed of the fact that the appraisal
					 has been made.
(1) Each party, upon request,
					 will have access to the appraisal records.
(2) Either party or the Board may call the
					 State-Assessed Properties Division as a witness and may offer the appraisal
					 records as an exhibit.
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 3 - Contents of Property Tax Welfare and Veterans' Organization Exemption Petitions and Filing Deadlines › Section 5333 - Time for Filing of Petitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 A petitioner has 60 days from the date of mailing of a final notice denying a
					 claim for an Organizational Clearance Certificate or Supplemental Clearance
					 Certificate or from the date of mailing of a notice of revocation of an
					 Organizational Clearance Certificate or, Supplemental Clearance Certificate to
					 file a petition objecting to the denial of the claim or revocation of the
					 certificate.
(b) A petition is
					 timely if it is mailed or delivered in accordance with section
					 5335 or received by the Board
					 Proceedings Division within the time specified by subdivision (a).
1. New
						subchapter 3 (sections
						5333-5333.6) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 3 to subarticle 3 (Register 2008, No.
						13).
3. Change without regulatory effect amending NOTE filed
						7-16-2008 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2008, No. 29).
4. Amendment filed 2-25-2014;
						operative 4-1-2014 (Register 2014, No. 9).
5. Repealer of subarticle
						3 (sections
						5333-5333.6) and section 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.
6.
						Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
						operation of Government Code section
						11346.1(f)
						(Register 2018, No. 38).
Note: Authority cited: Section
						  15606,
						  Government Code. Reference: Sections
						  214,
						  254.6
						  and
						  270,
						  Revenue and Taxation Code.
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 3 - Contents of Property Tax Welfare and Veterans' Organization Exemption Petitions and Filing Deadlines › Section 5333.4 - Contents of Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The petition must:
(a) Be in writing and state all of the
					 specific grounds upon which qualification is claimed;
(b) Include all documents the petitioner
					 wishes the Board to consider in deciding the petition;
(c) Indicate whether a Board hearing is
					 requested;
(d) Indicate whether a
					 written findings and decision is requested; and
(e) Be signed by petitioner or an authorized
					 representative of the petitioner. The Chief Counsel may require the
					 representative to demonstrate the representative's authority to represent the
					 petitioner.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Change without regulatory effect amending NOTE filed
						7-16-2008 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2008, No. 29).
3. Amendment of subsections (c)
						and (d) filed 2-25-2014; operative 4-1-2014 (Register 2014, No.
						9).
4. Repealer 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.
5.
						Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
						operation of Government Code section
						11346.1(f)
						(Register 2018, No. 38).
Note: Authority cited: Section
						  15606,
						  Government Code. Reference: Sections
						  214,
						  254.6
						  and
						  270,
						  Revenue and Taxation Code.
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 3 - Contents of Property Tax Welfare and Veterans' Organization Exemption Petitions and Filing Deadlines › Section 5333.6 - Filing of Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The original petition and supporting documents must be
						filed in accordance with section
						5335.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Change without regulatory effect amending NOTE filed
						7-16-2008 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2008, No. 29).
3. Amendment of section heading
						and section filed 2-25-2014; operative 4-1-2014 (Register 2014, No.
						9).
4. Repealer 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.
5.
						Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
						operation of Government Code section
						11346.1(f)
						(Register 2018, No. 38).
Note: Authority cited: Section
						  15606,
						  Government Code. Reference: Sections
						  214,
						  254.6
						  and
						  270,
						  Revenue and Taxation Code.
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 4 - Contents of Property Tax Sampling Program Petitions and Filing Deadlines › Section 5334 - Time for Filing of Petitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Any county assessor may file a petition to appeal appraisals made within his or
					 her county where differences have not been resolved before completion of the
					 field review of county assessment procedures by the County-Assessed Properties
					 Division.
(b) A petition must be
					 filed within 30 days from the date that the Chief Deputy Director of the
					 Property and Special Tax Department mails the final notice of sample finding to
					 the county assessor.
(c) The
					 determination contained within the final notice of sample finding becomes final
					 if a petition is not filed within the time period provided in subdivision
					 (b).
(d) A petition or supporting
					 document is timely filed if it is mailed or delivered in accordance with
					 section 5335 or received by the Board
					 Proceedings Division within the time specified in subdivision (b).
1. New
						subchapter 4 (sections
						5334-5334.6) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 4 to subarticle 4 (Register 2008, No.
						13).
3. Amendment of subsection (d) filed 2-25-2014; operative
						4-1-2014 (Register 2014, No. 9).
4. Change without regulatory effect
						amending subsection (b) 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.