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Chapter 3. Property Taxes›Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars›Subarticle 4. Timeliness, Acceptance, and Dismissal of Petitions

§ 5324.8. Dismissal 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/IE34724C34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) A petition will be dismissed if:

(1) The petition is not timely; or

(2) The petitioner fails to timely cure the defects in an invalid or incomplete petition.

(b) The Chief of Board Proceedings will send written notice of the dismissal and supporting reasons therefore to the petitioner.

Credits

Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 733, 746, 759 and 11338, Revenue and Taxation Code.

History

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

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

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