Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Rules For Tax Appeals
Chapter 3. Property Taxes*
ARTICLE 3. OTHER PROPERTY TAX PETITIONS
Subarticle 4. Contents of Property Tax Sampling Program
Petitions and Filing Deadlines
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).