§ 5326.2. Briefing Schedule if no Appeals Conference Is Scheduled.
18 CA ADC § 5326.2Barclays 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 § 5326.2
§ 5326.2. Briefing Schedule if no Appeals Conference Is Scheduled.
(b) The petitioner may submit to the Chief of Board Proceedings a reply to the State-Assessed Properties Division's Analysis within 15 days after the Board Proceedings Division mails the State-Assessed Properties Division's Analysis to the petitioner. The petitioner may not submit new or additional evidence with its reply brief unless the State-Assessed Properties Division or Appeals Attorney previously requested new or additional information, but the petitioner may dispute or agree with the analysis and recommendations set forth in the State-Assessed Properties Division's Analysis.
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 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change without regulatory effect amending subsections (b)-(c) 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, § 5326.2, 18 CA ADC § 5326.2
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