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 6 - Accepting, Rejecting, and Perfecting Petitions and Applications › Section 5336 - 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. Upon acceptance of a valid and complete property tax sampling
					 program petition, the Chief of Board Proceedings will also notify the owner of
					 the sampled property of the filing of the petition by the county
					 assessor.
(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 will provide written notification to
					 the petitioner and the Respondent.
1. New
						subchapter 6 (sections
						5336-5336.5) 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. 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).
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.