Chapter 3. Property Taxes›Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars›Subarticle 5. Prehearing Meetings and Review of Petitions
§ 5325. Prehearing Meeting and Exchange of Information Between State-Assessed…
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) If requested by petitioner, the State-Assessed Properties Division and the Legal Unit will meet with the petitioner, either in person or by other means convenient to both parties, before the scheduled hearing date. The purpose of the meeting or meetings is to exchange relevant information and evidence, identify issues, and, if possible, enter into stipulations to resolve all or some of the issues.
(b) At any time, the State-Assessed Properties Division or the Legal Unit may request additional information from the petitioner to assist in resolving any issue raised by the petitioner.
Credits
Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 741,747 and 11340, Revenue and Taxation Code.
History
New subchapter 5 (sections 5325-5325.6) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
Editorial change renaming subchapter 5 to subarticle 5 (Register 2008, No. 13).
Change without regulatory effect amending section heading and section filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
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