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§ 5325.6. Prehearing Review of All Other Petitions.

18 CA ADC § 5325.6BARCLAYS OFFICIAL CALIFORNIA CODE OF REGULATIONS

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 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars
Subarticle 5. Prehearing Meetings and Review of Petitions
18 CCR § 5325.6
§ 5325.6. Prehearing Review of All Other Petitions.
(a) The Appeals Division will review and prepare a Hearing Summary or Summary Decision for all petitions for which the Tax and Fee Programs Division 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 Division's analysis and comments, including questions to be posed to the parties; and
(D) Conclusions and recommendations of the Appeals Division after applying the relevant law to all of the relevant information.
(2) A Summary Decision must contain:
(A) Sufficient facts, contentions, law, and evidence to enable the Board to evaluate the merits of the petition;
(B) A discussion of the appeals conference or other Appeals Division review, including any findings, stipulations, and resolutions resulting therefrom; and
(C) The Appeals Division's analysis and recommended decision.
(b) If there has been a partial or complete resolution of issues between petitioner and the State-Assessed Properties Division after the Appeals Division has issued its Hearing Summary or Summary Decision, the Appeals Division will draft a Revised Hearing Summary or Revised Summary Decision if time permits. The Revised Hearing Summary or Revised Summary Decision will state:
(1) The issues which have been resolved;
(2) The Appeals Division's revised analysis and/or recommendation; and
(3) The issues remaining for decision by the Board, if any.
The case will remain on the agenda for Board action.
(c) At any time, the Appeals Division may request additional information or analysis from the petitioner or the State-Assessed Properties Division to assist in resolving any issue to be decided by the Board.
Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 741, 747 and 11340, Revenue and Taxation Code.
HISTORY
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. New subsections (a)(1)-(a)(2)(C) and amendment of subsection (b)(2) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
This database is current through 1/3/20 Register 2020, No. 1
18 CCR § 5325.6, 18 CA ADC § 5325.6
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