Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Rules For Tax Appeals

Chapter 3. Property Taxes*


Subarticle 3. Contents of Property Tax Welfare and Veterans' Organization Exemption Petitions and Filing Deadlines

Rule 5333.4

5333.4. Contents of Petition.

The petition must:

(a) Be in writing and state all of the specific grounds upon which qualification is claimed;

(b) Include all documents the petitioner wishes the Board to consider in deciding the petition;

(c) Indicate whether a Board hearing is requested;

(d) Indicate whether a written findings and decision is requested; and

(e) Be signed by petitioner or an authorized representative of the petitioner. The Chief Counsel may require the representative to demonstrate the representative's authority to represent the petitioner.

Note: Authority cited: Government Code section 15606.

Reference: Revenue and Taxation Code sections 214, 254.6, 270.

History: 1. New section adopted 9-12-2007; effective 2-6-2008.

2. In "Authority cited" changed the reference of 245.6 to 254.6. Adopted 5-28-08; Effective 7-16-08.

3. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments replaced "an oral" with "a Board" in subdivision (c); and replaced "desired" with "requested" in subdivisions (c) and (d).

*Editorial change renaming subchapters to subarticles (Register 2008, No. 13).