§ 5325. Prehearing Meeting and Exchange of Information Between State-Assessed Properties Divisi...
18 CA ADC § 5325BARCLAYS 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
§ 5325. Prehearing Meeting and Exchange of Information Between State-Assessed Properties Division, Tax and Fee Programs Division, and Petitioner.
(a) If requested by petitioner, the State-Assessed Properties Division and the Tax and Fee Programs Division will meet with the petitioner, either in person or by other means convenient to both parties, before the scheduled hearing date. The purpose of the meeting or meetings is to exchange relevant information and evidence, identify issues, and, if possible, enter into stipulations to resolve all or some of the issues.
(b) At any time, the State-Assessed Properties Division or the Tax and Fee Programs Division may request additional information from the petitioner to assist in resolving any issue raised by the petitioner.
Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 741,747 and 11340, Revenue and Taxation Code.
1. New subchapter 5 (sections 5325-5325.6) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial change renaming subchapter 5 to subarticle 5 (Register 2008, No. 13).
This database is current through 6/19/20 Register 2020, No. 25
18 CCR § 5325, 18 CA ADC § 5325
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