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§ 5326. General Briefing Procedures for Petitions Reviewed by the Appeals Division.

18 CA ADC § 5326BARCLAYS 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 6. Briefing Schedules and Appeals Conferences
18 CCR § 5326
§ 5326. General Briefing Procedures for Petitions Reviewed by the Appeals Division.
(a) A valid and complete petition as defined in section 5323.4 is considered the petitioner's opening brief.
(b) The State-Assessed Properties Division's Analysis is the State-Assessed Properties Division's written response to the petition.
(c) The petitioner's reply to the State-Assessed Properties Division's Analysis is optional.
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 subchapter 6 (sections 5326-5326.6) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial change renaming subchapter 6 to subarticle 6 (Register 2008, No. 13).
This database is current through 7/24/20 Register 2020, No. 30
18 CCR § 5326, 18 CA ADC § 5326
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