Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Rules For Tax Appeals
Chapter 3. Property Taxes*
ARTICLE 3. OTHER PROPERTY TAX PETITIONS
Subarticle 2. Appeal of Assessment of Publicly-Owned Property—Contents of Applications, Filing Deadlines, and Board-Appraised Property
5332.4. Contents of Application.
Every application must:
(a) Be in writing;
(b) Be authorized by the governing body of the county, city, city and county, or municipal corporation seeking relief;
(c) Include the official document authorizing the application;
(d) Show the facts claimed to require action by the Board;
(e) Include a statement of legal authorities, which includes relevant statutes and regulations;
(f) Indicate whether a written findings and decision is desired; and
(g) Be signed by petitioner or an authorized representative of the petitioner.
Note: Authority cited: Article XIII, section 11 of the California Constitution; Government Code section 15606.
Reference: Revenue and Taxation Code section 1840.
History: 1. New section adopted 9-12-2007; effective 2-6-2008.
*Editorial change renaming subchapters to subarticles (Register 2008, No. 13).