Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Rules For Tax Appeals

Chapter 5. GENERAL PROCEDURES FOR BOARD deletionACTION

ARTICLE 5. VOTING,deletion DECISIONS, AND OPINIONS

Rule 5551

5551. Voting and Decisions.

(a) deletionTiming of Board's Vote on an Appeal. The Board may vote to decidedeletionan appeal after considering the appeal at a Board hearing or as a nonappearance matter, or the Board may takedeletionthe appeal under submission and vote to decide it later at the same meeting or at a subsequent meetingdeletion. The Board may also continuedeletiona Board hearing to a later date.deletion

(b) Written Opinions. The Board may, but is not required to, adopt a written opinion to decide an appeal. The Board may vote to decide an appeal by adopting a written opinion containing its decision, or the Board may vote to decide an appeal without adopting a written opinion at the time of the vote.

(1) Before or after the Board votes to decide an appeal, the Board may direct Board staff to draft a written opinion and submit the opinion to the Board for consideration as a nonappearance matter at a subsequent meeting.

(2) If the Board votes to decide an appeal for which a written opinion is required by section 5552, but the Board does not adopt a written opinion or direct staff to draft a written opinion at the time of the vote, then Board staff shall draft a nonprecedential opinion and submit it to the Board for consideration as a nonappearance matter at a subsequent meeting. In such cases, the Board’s vote to decide the appeal is not tentative and shall not be held in abeyance, unless the Board expressly directs staff to hold its decision in abeyance before the decision becomes final.

(3) If the Board votes to decide an appeal and then directs staff to draft a precedential opinion for the same appeal before the decision is final, then, unless the Board directs otherwise, the Board’s vote to decide the appeal will be tentative, and shall be held in abeyance and subject to change until the Board subsequently votes to adopt a precedential opinion or votes not to adopt a precedential opinion. However, a vote to decide an appeal described in section 5310, subdivision (a)(1) or (2) is not tentative and shall be final when made.

(4) A precedential opinion adopted by the Board may be cited as precedent in any matter or other proceeding before the Board, unless the opinion has been depublished, overruled, or superseded. Nonprecedential opinions may not be cited as precedent in any matter or other proceeding before the Board.

(5) A written opinion is not confidential if the Board has already voted to decide the appeal to which the opinion relates and the Board’s decision is not being held in abeyance pending the Board’s consideration of the written opinion. In all other circumstances, a written opinion is confidential unless and until adopted by the Board. In addition, confidential taxpayer information included in a written opinion prepared for an appeal subject to chapter 2 or 3 of this division is confidential before and after the opinion is adopted, unless the taxpayer has waived the right to confidentiality as to such information as provided in section 5573 or the opinion is required to be published pursuant to section 5552.

(deletionc) Dissenting and Concurring Opinions.

(1) If adeletionprecedential opinion is presented to the Board for adoption, any Board Member may:

(A) Submit a Dissenting Opinion setting forth the Board Member's rationale for disagreeing with the deletionopinion; or

(B) Submit a Concurring Opinion setting forth the Board Member's rationale for agreeing with the result reached in the deletionopinion, if different than the rationale set forth in the deletionopinion.

(2) A Dissenting Opinion or Concurring Opinion submitted under paragraph (1) of this subdivision is deemed to be adopted on the same date as thedeletionprecedential opinion to which it relates is adopted, and is publishable as a supplement to thedeletion precedential opinion. A Dissenting Opinion or Concurring Opinion may be citeddeletion in any proceeding before the Board.

Note: Authority cited: California Constitution, article XIII, section 11; Government Code sections 15606, 15640; Revenue and Taxation Code sections 251, 1840, 7051, 8251, 9251, 11651, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, 55301, 60601.

Reference: California Constitution, article XIII, section 17; Government Code sections 7.9, 11122.5, 11125, 15606, 15640; Revenue and Taxation Code sections 254.5, 254.6, 742, 748, 1840, 5148, 6074, 6456, 6538, 6538.5, 6562, 6592, 6593, 6593.5, 6596, 6901, 6902, 6906, 6981, 7209, 7223, 7657, 7657.1,

7658, 7658.1, 7700, 7700.5, 7711, 8126, 8128, 8191, 8828, 8828.5, 8852, 8877, 8878, 8878.1, 8879, 9151, 9152, 9196, 12429, 12636, 12637, 12951, 12977, 12978, 12981, 18533, 19047, 19085, 19104, 19333, 19345, 20645, 30175, 30176, 30176.1, 30176.2, 30177, 30178, 30178.1, 30243, 30243.5, 30262, 30282, 30283, 30283.5, 30284, 30361, 30362, 30365, 30421, 32255, 32256, 32256.5, 32257, 32302, 32312, 32313, 32401, 32402, 32402.1, 32404, 32407, 32440, 38433, 38435, 38443, 38452, 38453, 38454, 38455, 38601, 38602, 38605, 38631, 40093, 40102, 40103, 40103.5, 40104, 40111, 40112, 40115, 40121, 41087, 41096, 41097, 41097.5, 41098, 41100, 41101, 41104, 41107, 43157, 43158, 43158.5, 43159, 43303, 43351, 43352, 43451, 43452, 43454, 43491, 45155, 45156, 45156.5, 45157, 45303, 45352, 45353, 45651, 45652, 45654, 45801, 46156, 46157, 46157.5, 46158, 46302, 46303, 46353, 46501, 46502, 46505, 46551, 50112.2, 50112.3, 50112.4, 50112.5, 50116, 50120.2, 50120.3, 50139, 50140, 50142, 50151, 55044, 55045, 55046, 55046.5, 55083, 55102, 55103, 55221, 55222, 55224, 55281, 60209, 60210, 60211, 60212, 60332, 60333, 60352, 60501, 60502, 60506, 60507, 60521, 60522, 60581.

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

2. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments added the title to subdivision (a); replaced "At the conclusion of an oral hearing, the" with "The" at the beginning of the first sentence in subdivision (a); replaced "the" with "an appeal after considering the appeal at a Board hearing or as a nonappearance," inserted "or the Board may," replaced "it" with "the appeal," and inserted "vote to" between "and" and "decide" in the first sentence of subdivision (a); replaced the comma with a period after "meeting," deleted "or" after the period, and inserted "The Board may also" at the beginning of the text following the period in order to break the first sentence in subdivision (a) into two sentences; replaced "the" with "a Board" in the new second sentence in subdivision (a); deleted the remaining sentences from subdivision (a); added a new subdivision (b) regarding the adoption, citation, and confidentiality of written opinions, including written opinions adopted and published under Revenue and Taxation Code section 40; renumbered subdivision (b) as subdivision (c); replaced "Memorandum Opinion or Formal Opinion” with "precedential opinion" in subdivision (c)(1) and (2); replaced "Memorandum Opinion or Formal Opinion" with “opinion” at the end of subdivision (c)(1)(A) and (B); replaced "decision" with "opinion" before the comma in subdivision (c)(1)(B); replaced the text following "cited" in subdivision (c)(2); and added a citation to Revenue and Taxation Code section 40 to the regulation's reference note.