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§ 5327. Appeals Division Hearing Summary or Summary Decision.

18 CA ADC § 5327BARCLAYS 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 7. Preparing Summaries, Scheduling Hearings, and Distributing Documents
18 CCR § 5327
§ 5327. Appeals Division Hearing Summary or Summary Decision.
(a) Except as provided in subdivision (b), the Appeals Division will submit to the Chief of Board Proceedings a Hearing Summary or Summary Decision no later than 10 days before the Board hearing at which the petition is scheduled for hearing or other Board action.
(b) The Chief Counsel, upon a showing of reasonable cause, may grant an extension of a reasonable period of time for the issuance of the Hearing Summary or the Summary Decision. For purposes of this section “reasonable cause” includes, but is not limited to, an appeals conference being held less than 30 days before the hearing at which the petition is scheduled for hearing or other Board action.
(c) If prepared, a Revised Hearing Summary or Revised Summary Decision will be promptly submitted to the Chief of Board Proceedings by the Appeals Division.
Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 741, 747 and 11651, Revenue and Taxation Code.
HISTORY
1. New subchapter 7 (sections 5327-5327.6) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial change renaming subchapter 7 to subarticle 7 (Register 2008, No. 13).
This database is current through 7/24/20 Register 2020, No. 30
18 CCR § 5327, 18 CA ADC § 5327
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