Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Rules For Tax Appeals

Chapter 3. Property Taxes*

ARTICLE 3. OTHER PROPERTY TAX PETITIONS

Subarticle 7. Prehearing Meetings and Briefing Schedules

Rule 5337

5337. Prehearing Meeting and Exchange of Information Between Respondent and Petitioner.

(a) If requested by the petitioner with regard to a petition described in section 5310, subdivision (a)(3) or (a)(4), the Respondent and the Tax and Fee Programs Division will meet with the petitioner, either in person or by other means convenient to all parties, before the scheduled hearing date. The purpose of the meeting or meetings is to exchange relevant information and evidence, identify issues, and, if possible, enter into stipulations to resolve all or some of the issues.

(b) At any time, the Respondent or the Tax and Fee Programs Division may request additional information from the petitioner to assist in resolving any issue raised by the petitioner.

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

Reference: Government Code sections 15640, 15645; Revenue and Taxation Code sections 214, 254.6, 270, 1840.

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

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