Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Rules For Tax Appeals

Chapter 3. Property Taxes*

ARTICLE 2. PETITIONS FOR REASSESSMENT OF STATE-ASSESSED PROPERTY AND PRIVATE RAILROAD CARS

Subarticle 3. Contents of Petitions and Filing Deadlines

Rule 5323.6

5323.6. Submission of Petition.

The original petition and supporting documents, together with 10 copies thereof, must be deletionmailed to the Chief of Board Proceedings deletionat the address provided in section deletion5570, hand delivered to the Board’s headquarters office at 450 N Street, in Sacramento, California, or electronically transmitted (e.g., facsimile, e-mail, etc.) to the Chief of Board Proceedings at the email address or fax number provided in section 5570 or in accordance with instructions provided on the Board’s website at www.boe.ca.gov. If the original petition and supporting documents are provided in an electronic format, then the petitioner is not required to provide 10 copies thereof.deletion

Note: Authority cited: Government Code section 15606; Revenue and Taxation Code section 11651.

Reference: Revenue and Taxation Code section 741.

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 "submitted by mail or in person" with "mailed," replaced "as" with "at the address,” and "5335" with "5570" in the first sentence; added all of the text following "5570" and beginning with ", hand delivered . . ." in the first sentence; and replaced the second sentence so that electronic documents are no longer required to be submitted on a compact disc.

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