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§ 5332. Time of Filing of Application.


Barclays Official California Code of Regulations Currentness
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
18 CCR § 5332
§ 5332. Time of Filing of Application.
(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.
Note: Authority cited: Article XIII, Section 11, California Constitution; and Section 15606, Government Code. Reference: Section 1840, Revenue and Taxation Code.
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).
This database is current through 7/24/20 Register 2020, No. 30
18 CCR § 5332, 18 CA ADC § 5332
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