Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

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

Rule 5332.6

5332.6. Submission of Application and Board-Appraised Property.

(a) The application and supporting documents, including the proof of filing under subdivision (b), must be submitted by mail or in person to the Chief of Board Proceedings as provided in section 5335.

(b) A copy of the application, together with its separate statement of legal authorities, must also be filed by the applicant with the county assessor whose assessment is questioned and with the county board of supervisors. A proof of filing with the county assessor and the county board of supervisors must be enclosed with the application filed with the Board.

(c) Board-Appraised Property. If a property that has been appraised by the State-Assessed Properties Division becomes the subject of a proceeding under this article, both parties to the proceedings will be informed of the fact that the appraisal has been made.

(1) Each party, upon request, will have access to the appraisal records.

(2) Either party or the Board may call the State-Assessed Properties Division as a witness and may offer the appraisal records as an exhibit.

(d) A party desiring to call an employee of the State-Assessed Properties Division as a witness must notify the Chief of Board Proceedings of its intention to call such witness at least ten days before the hearing.

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).