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§ 5345. Finality of Board Action; Written Findings and Decision.

18 CA ADC § 5345BARCLAYS 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 4. General Board Hearing and Notice Procedures
18 CCR § 5345
§ 5345. Finality of Board Action; Written Findings and Decision.
(a) The following provisions apply to petitions filed under this chapter:
(1) The Board's decision on a petition described in section 5310, subdivision (a)(1) or (2), is final. The Board's decision on a petition described in section 5310, subdivision (a)(3) or (4), becomes final 30 days after the date notice of the Board's decision is mailed to the petitioner, unless the petitioner files a Petition for Rehearing in accordance with the procedures provided in chapter 5 of this division within that 30-day period.
(2) The Board may not grant a rehearing to reconsider a final decision on a petition.
(3) The Board may not modify a final decision on a petition, except to correct a clerical error.
(b) The petitioner may request that the Board adopt a Written Findings and Decision for a petition. The request must be made before the commencement of the petitioner's Board hearing or, if a Board hearing is not scheduled, the commencement of the meeting at which the petition is scheduled for Board action. If a timely request is made, the Board will prepare and send to the petitioner a Written Findings and Decision according to the following procedure:
(1) After the Board has decided the petition, the Appeals Division will draft the Written Findings and Decision.
(2) The Chief of Board Proceedings will schedule the Written Findings and Decision for Board consideration.
(3) Once the Board adopts the Written Findings and Decision, the Chief of Board Proceedings will promptly mail a copy of the Written Findings and Decision to petitioner.
The petitioner may waive its right to its requested Written Findings and Decision any time before the Board adopts the petitioner's Written Findings and Decision.
Note: Authority cited: Sections 15606 and 15640, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 15640 and 15645, Government Code; and Sections 214, 254.6, 270, 721, 721.5, 747, 759, 1840, 1841 and 11251, Revenue and Taxation Code.
HISTORY
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).
This database is current through 7/24/20 Register 2020, No. 30
18 CCR § 5345, 18 CA ADC § 5345
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