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Chapter 3. Property Taxes›Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars›Subarticle 7. Preparing Summaries, Scheduling Hearings, and Distributing Documents

§ 5327.6. Distribution of Documents.

California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE37FC0F14C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The Chief of Board Proceedings will promptly distribute the following documents to the petitioner, the Board Members, the State-Assessed Properties Division, the Legal Unit, and the Appeals Attorney, as appropriate (the documents may be distributed separately):

(a) Petition and supporting documentation;

(b) State-Assessed Properties Division's Analysis;

(c) Petitioner's Reply Brief, if any; and

(d) Appeals Attorney's Hearing Summary or Summary Decision (and Revised Hearing Summary or Summary Decision, if prepared).

Credits

Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 731, 732, 733, 741, 742, 743, 744, 746, 747, 748, 11338, 11339, 11340 and 11353, Revenue and Taxation Code.

History

  1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

  2. Change without regulatory effect amending first paragraph and subsection (d) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).

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▸Contents — California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals

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