Chapter 3. Property Taxes›Article 3. Other Property Tax Petitions›Subarticle 4. Contents of Property Tax Sampling Program Petitions and Filing Deadlines
§ 5334.4. Contents of the Petition.
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) The petition must:
(1) Be in writing;
(2) Identify the assessor's parcel number or assessment number and sample item number the county assessor is contesting;
(3) State the specific issue(s) being appealed and the specific adjustment requested;
(4) Indicate whether a Board hearing is requested; and
(5) Be signed by the county assessor or his or her authorized representative.
(b) The filing of a completed form provided by the Board for use as a petition will satisfy the requirements of subdivision (a).
(c) The county assessor is required to submit any supporting evidence with the petition.
Credits
Note: Authority cited: Sections 15606 and 15640, Government Code. Reference: Sections 15640 and 15645, Government Code.
History
New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2)
Editorial correction providing inadvertently omitted History 1 (Register 2008, No. 41).
Amendment of subsection (a)(4) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
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