Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Rules For Tax Appeals

Chapter 3. Property Taxes*

ARTICLE 4. GENERAL BOARD HEARING AND NOTICE PROCEDURES

Rule 5345

5345. Finality of Board Action; Written Findings and Decision.

(a) The following provisions apply to petitions filed under this chapter:

(1) The Board's decision deletionon a petition described in section 5310, subdivision (a)(1) or (2), is final. The Board’s decision on a petition described in section 5310, subdivision (a)(3) or (4), becomes final 30 days after the date notice of the Board’s decision is mailed to the petitioner, unless the petitioner files a Petition for Rehearing in accordance with the procedures provided in chapter 5 of this division within that 30-day period.

(2) The Board may not grant a rehearing to reconsider deletiona final decision on a petition.

(3) The Board may not modify a final decision on a petition, except to correct a clerical error.

(b) deletionThe petitioner may request that the Board adopt a Written Findings and Decision for a petition. The request must be made before the commencement of the deletionpetitioner's Board hearing or, if a Board hearing is not scheduled, the commencement of the meeting at which the petition is scheduled for Board actiondeletion. If a timely request is made, the Board will prepare and send to the petitioner a Written Findings and Decision according to the following procedure:

(1) After the Board has decided the petition, the Appeals Division will draft the Written Findings and Decision.

(2) The Chief of Board Proceedings will schedule the Written Findings and Decision for Board consideration.

(3) Once the Board adopts the Written Findings and Decision, the Chief of Board Proceedings will promptly mail a copy of the Written Findings and Decision to petitioner.

The petitioner may waive its right to its requested Written Findings and Decision any time before the Board deletionadopts the petitioner's Written Findings and Decision.

Note: Authority cited: Government Code sections 15606, 15640; Revenue and Taxation Code section 11651.

Reference: Government Code sections 15640, 15645; Revenue and Taxation Code sections 214, 254.6, 270, 721, 721.5, 747, 759, 1840, 1841, 11251.

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

2. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments deleted "all" from before "petitions" in subdivision (a); inserted "Board’s" before "decision," replaced "of the Board upon a property tax" with "on a" before "petition," and inserted "described in section 5310, subdivision (a)(1) or (2)," after "petition" in the first sentence of subdivision (a)(1); add the second sentence to subdivision (a)(1) to allow a petitioner to file a petition for rehearing with regarding to a decision on a petition described in Regulation 5310, subdivision (a)(3) or (4) and provide procedures for filing such a petition for rehearing; inserted "grant a rehearing to” before "reconsider" and replaced "or rehear" with "a final decision on” after "reconsider" in subdivision (a)(2); inserted "not" before "modify," "final" before "decision," and ", except" after "petition" in subdivision (a)(3); clarified that petitioners "may" request that the Board adopt a Written Findings and Decision for their petitions and clarified the deadlines for making such requests by adding a new first sentence to subdivision (b), replacing "If requested by the petitioner at any point" with "The request must be made" before "before," replacing "oral" with "petitioner’s Board" before hearing, and inserting ", if a Board hearing is not scheduled," after "or" in the second sentence in subdivision (b), replacing the comma with a period after "Board action" in order to make the second sentence in subdivision (b) into two sentences, and adding "If a timely request is made," to the beginning of the third sentence in subdivision (b); and inserted "the" before "Board" and replaced "approval of" with “adopts” after "Board" in the last sentence of subdivision (b).

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