Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Rules For Tax Appeals

Chapter 3. Property Taxes*


Subarticle 4. Contents of Property Tax Sampling Program
Petitions and Filing Deadlines

Rule 5334.4

5334.4. Contents of the Petition.

(a) The petition must:

(1) Be in writing;

(2) Identify the assessor's parcel number or assessment number and sample item number the county assessor is contesting;

(3) State the specific issue(s) being appealed and the specific adjustment requested;

(4) Indicate whether a Board hearing is requested; and

(5) Be signed by the county assessor or his or her authorized representative.

(b) The filing of a completed form provided by the Board for use as a petition will satisfy the requirements of subdivision (a).

(c) The county assessor is required to submit any supporting evidence with the petition.

Note: Authority cited: Government Code sections 15606; 15640.

Reference: Government Code sections 15640, 15645.

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

2. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments replaced "an oral" with "a Board" and replaced "desired" with "requested" in subdivision (a)(4).

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