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

18 CA ADC § 5326Barclays Official California Code of Regulations

Barclays California Code of Regulations
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 Attorney.
Currentness
(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.

Credits

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).
3. Change without regulatory effect amending section heading filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 5326, 18 CA ADC § 5326
End of Document