Chapter 3. Property Taxes›Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars›Subarticle 8. Consolidation and Withdrawal of Petitions
§ 5328. Consolidation of Petitions into a Single Hearing.
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California
(a) Multiple petitions may be consolidated for hearing or decision as provided in chapter 5 of this division.
(b) If petitions are consolidated, the State-Assessed Properties Division's will draft a single Analysis to address and analyze the issues presented in all of the petitions. At the hearing, the Board may grant additional time, in equal amounts, to the petitioners' representative(s) and the State-Assessed Properties Division to present their respective cases. The Appeals Attorney will draft one Hearing Summary for all of the consolidated petitions.
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 and 748, Revenue and Taxation Code.
History
New subchapter 8 (sections 5328-5328.5) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
Editorial change renaming subchapter 8 to subarticle 8 (Register 2008, No. 13).
Change without regulatory effect amending subsection (b) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
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