Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 5321. Application of Article.
- § 5322. Information Available to Assessees; Assessment Factor Hearings.
- § 5322.5. Validity of Assessment.
- § 5323. Time for Filing of Petitions.
- § 5323.2. Filing Requirements and Procedures for Contesting Private Railroad Car…
- § 5323.4. Contents of the Petition.
- § 5323.6. Submission of Petition.
- § 5323.8. Duplicate 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.
- § 5325. Prehearing Meeting and Exchange of Information Between State-Assessed…
- § 5325.4. Petitions Resolved Before Appeals Attorney Review.
- § 5325.6. Prehearing Review of All Other Petitions.
- § 5326. General Briefing Procedures for Petitions Reviewed by the Appeals Attorney.
- § 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…
- § 5327. Appeals Attorney Hearing Summary or Summary Decision.
- § 5327.4. Oral Hearings — Scheduling of Hearings.
- § 5327.6. Distribution of Documents.
- § 5328. Consolidation of Petitions into a Single Hearing.
- § 5328.5. Withdrawal of a Petition.
Subarticle 1. Application of Article¶
Subarticle 2. Assessments and Assessment Factor Hearings¶
Subarticle 3. Contents of Petitions and Filing Deadlines¶
Subarticle 4. Timeliness, Acceptance, and Dismissal of Petitions¶
Subarticle 5. Prehearing Meetings and Review of Petitions¶
Subarticle 6. Briefing Schedules and Appeals Conferences¶
Subarticle 7. Preparing Summaries, Scheduling Hearings, and Distributing Documents¶
Subarticle 8. Consolidation and Withdrawal of Petitions¶
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