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§ 5324.4. Accepting or Rejecting a Petition.

18 CA ADC § 5324.4BARCLAYS 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 4. Timeliness, Acceptance, and Dismissal of Petitions
18 CCR § 5324.4
§ 5324.4. Accepting or Rejecting a Petition.
(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.
(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 must provide written notification to the petitioner and the Respondent.
Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 733, 746, 759 and 11338, Revenue and Taxation Code.
HISTORY
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
This database is current through 1/10/20 Register 2020, No. 2
18 CCR § 5324.4, 18 CA ADC § 5324.4
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