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§ 5343. Submission for Decision Without Oral 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 4. General Board Hearing and Notice Procedures
18 CCR § 5343
§ 5343. Submission for Decision Without Oral Hearing.
(a) A petition will be submitted for decision based upon the written records on file and without an oral hearing under any of the following circumstances:
(1) The petitioner does not request an oral hearing or waives a requested oral hearing under chapter 5 of this division.
(2) The petitioner fails to respond to a Hearing Notice as provided in section 5522.6.
(b) Preparing the Summary Decision. Where a petition is submitted for decision without an oral hearing, the Appeals Division will prepare a Summary Decision summarizing the relevant facts and law and providing a recommendation for Board action.
Note: Authority cited: Sections 15606 and 15640, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 15640 and 15645, Government Code; and Sections 214, 254.6, 270, 721, 721.5, 747, 759, 1840 and 11251, Revenue and Taxation Code.
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
This database is current through 7/24/20 Register 2020, No. 30
18 CCR § 5343, 18 CA ADC § 5343
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