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Chapter 3. Property Taxes›Article 3. Other Property Tax Petitions›Subarticle 2. Appeal of Assessment of Publicly-Owned Property — Contents of Applications, Filing Deadlines, and Board-Appraised Property

§ 5332.4. Contents of Application.

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/IE3945A634C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Every application must:

(a) Be in writing;

(b) Be authorized by the governing body of the county, city, city and county, or municipal corporation seeking relief;

(c) Include the official document authorizing the application;

(d) Show the facts claimed to require action by the Board;

(e) Include a statement of legal authorities, which includes relevant statutes and regulations;

(f) Indicate whether a written findings and decision is desired; and

(g) Be signed by petitioner or an authorized representative of the petitioner.

Credits

Note: Authority cited: Article XIII, Section 11, California Constitution; and Section 15606, Government Code. Reference: Section 1840, 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

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