Home Table of Contents

§ 5334.4. Contents of the Petition.


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 4. Contents of Property Tax Sampling Program Petitions and Filing Deadlines
18 CCR § 5334.4
§ 5334.4. Contents of the Petition.
(a) The petition must:
(1) Be in writing;
(2) Identify the assessor's parcel number or assessment number and sample item number the county assessor is contesting;
(3) State the specific issue(s) being appealed and the specific adjustment requested;
(4) Indicate whether a Board hearing is requested; and
(5) Be signed by the county assessor or his or her authorized representative.
(b) The filing of a completed form provided by the Board for use as a petition will satisfy the requirements of subdivision (a).
(c) The county assessor is required to submit any supporting evidence with the petition.
Note: Authority cited: Sections 15606 and 15640, Government Code. Reference: Sections 15640 and 15645, Government Code.
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2)
2. Editorial correction providing inadvertently omitted History 1 (Register 2008, No. 41).
3. Amendment of subsection (a)(4) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
This database is current through 5/22/20 Register 2020, No. 21
18 CCR § 5334.4, 18 CA ADC § 5334.4
End of Document© 2020 Thomson Reuters. No claim to original U.S. Government Works.