Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
Rule 5326
5326. General Briefing Procedures for Petitions Reviewed by the Appeals Division.
(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.
Note: Authority cited: Government Code section 15606; Revenue and Taxation Code section 11651.
Reference: Revenue and Taxation Code sections 741, 747, 11340.
History: 1. New section adopted 9-12-2007; effective 2-6-2008.
*Editorial change renaming subchapters to subarticles (Register 2008, No. 13).