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§ 5328. Consolidation of Petitions into a Single Hearing.


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 8. Consolidation and Withdrawal of Petitions
18 CCR § 5328
§ 5328. Consolidation of Petitions into a Single Hearing.
(a) Multiple petitions may be consolidated for hearing or decision as provided in chapter 5 of this division.
(b) If petitions are consolidated, the State-Assessed Properties Division's will draft a single Analysis to address and analyze the issues presented in all of the petitions. At the hearing, the Board may grant additional time, in equal amounts, to the petitioners' representative(s) and the State-Assessed Properties Division to present their respective cases. The Appeals Division will draft one Hearing Summary for all of the consolidated petitions.
Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 731, 732, 733, 741, 742, 743, 744, 746, 747 and 748, Revenue and Taxation Code.
1. New subchapter 8 (sections 5328-5328.5) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial change renaming subchapter 8 to subarticle 8 (Register 2008, No. 13).
This database is current through 7/24/20 Register 2020, No. 30
18 CCR § 5328, 18 CA ADC § 5328
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