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Chapter 3. Property Taxes›Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars›Subarticle 3. Contents of Petitions and Filing Deadlines

§ 5323.6. Submission of 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

Source: https://govt.westlaw.com/calregs/Document/IE32E45904C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The original petition and supporting documents, together with 10 copies thereof, must be mailed to the Chief of Board Proceedings at the address provided in section 5570, hand delivered to the Board's headquarters or electronically transmitted (e.g., facsimile, e-mail, etc.) to the Chief of Board Proceedings at the email address or fax number provided in section 5570 or in accordance with instructions provided on the Board's website at www.boe.ca.gov. If the original petition and supporting documents are provided in an electronic format, then the petitioner is not required to provide 10 copies thereof.

Credits

Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Section 741, Revenue and Taxation Code.

History

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

  2. Amendment filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).

  3. Change without regulatory effect amending section 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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