Property Taxes Law Guide – Revision 2013
 

Article 1. Application of Chapter and Definitions

• 5310 Application of Chapter
• 5311 Definitions
• 5312 Application of Articles 2, 3, and 4

Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars

Subarticle 1. Application of Article

• 5321 Application of Article

Subarticle 2. Assessments and Assessment Factor Hearings

• 5322 Information Available to Assessees; Assessment Factor Hearings
• 5322.5 Validity of Assessment

Subarticle 3. Contents of Petitions and Filing Deadlines

• 5323 Time for Filing of Petitions
• 5323.2 Filing Requirements and Procedures for Contesting Private Railroad Car Jeopardy Assessments
• 5323.4 Contents of the Petition
• 5323.6 Submission of Petition
• 5323.8 Duplicate Petitions

Subarticle 4. Timeliness, Acceptance, and Dismissal of Petitions

• 5324 Timeliness of Petition
• 5324.2 Extensions of Time
• 5324.4 Accepting or Rejecting a Petition

• 5324.6 Submission of Additional Supporting Documents by Petitioner
• 5324.8 Dismissal of Petition

Subarticle 5. Prehearing Meetings and Review of Petitions

• 5325 Prehearing Meeting and Exchange of Information Between State-Assessed Properties Division, Tax and Fee Programs Division, and Petitioner
• 5325.4 Petitions Resolved Before Appeals Division Review
• 5325.6 Prehearing Review of All Other Petitions

Subarticle 6. Briefing Schedules and Appeals Conferences

• 5326 General Briefing Procedures for Petitions Reviewed by the Appeals Division
• 5326.2 Briefing Schedule if No Appeals Conference Is Scheduled
• 5326.4 General Appeals Conference Procedures
• 5326.6 Scheduling of Appeals Conference; Briefing Schedule for Petitions for Which an Appeals Conference is Scheduled

Subarticle 7. Preparing Summaries, Scheduling Hearings, and Distributing Documents

• 5327 Appeals Division Hearing Summary or Summary Decision
• 5327.4 Oral Hearings—Scheduling of Hearings
• 5327.6 Distribution of Documents

Subarticle 8. Consolidation and Withdrawal of Petitions

• 5328 Consolidation of Petitions into a Single Hearing
• 5328.5 Withdrawal of a Petition

Article 3. Other Property Tax Petitions

Subarticle 1. Application of Article

• 5331 Application of Article

Subarticle 2. Appeal of Assessment of Publicly-Owned Property—Contents of Applications, Filing Deadlines, and Board-Appraised Property

• 5332 Time of Filing of Application
• 5332.4 Contents of Application
• 5332.6 Submission of Application and Board-Appraised Property

Subarticle 3. Contents of Property Tax Welfare and Veterans' Organization Exemption Petitions and Filing Deadlines

• 5333 Time for Filing of Petitions
• 5333.4 Contents of Petition
• 5333.6 Submission of Petition

Subarticle 4. Contents of Property Tax Sampling Program Petitions and Filing Deadlines

• 5334 Time for Filing of Petitions
• 5334.4 Contents of the Petition
• 5334.6 Submission of Petition

Subarticle 5. Filing and Distribution of Petitions, Briefs, and Other Documents

• 5335 Submission of Petitions, Briefs, and Related Documents

• 5335.4 Timely Performance; Mailing Date
• 5335.6 Distribution of Documents

Subarticle 6. Accepting, Rejecting, and Perfecting Petitions and Applications

• 5336 Accepting or Rejecting a Petition
• 5336.5 Perfecting a Petition

Subarticle 7. Prehearing Meetings and Briefing Schedules

• 5337 Prehearing Meeting and Exchange of Information Between Respondent and Petitioner
• 5337.4 Briefing: General Requirements
• 5337.6 General Briefing Schedule

Subarticle 8. Appeals Division Review, Prehearing Conferences, and Summaries

• 5338 Appeals Division Review
• 5338.4 Appeals Conference
• 5338.6 Preparing and Revising Hearing Summaries

Article 4. General Board Hearing and Notice Procedures

• 5340 Relation to General Board Hearing Procedures
• 5341 Additional Briefing
• 5342 Notice of Hearing
• 5343 Submission for Decision Without Oral Hearing
• 5344 Notice of Board Decisions
• 5345 Finality of Board Action; Written Findings and Decision