Chapter 3. Property Taxes›Article 4. General Board Hearing and Notice Procedures
§ 5340. Relation to General Board Hearing Procedures.
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California
The procedures in chapter 5 of this division apply to the conduct of oral Board hearings on petitions described in section 5310. To the extent this chapter does not set forth a specific rule or procedure, the rules and procedures set forth in chapter 5 will apply to this article. Where there is a conflict between chapter 5 and this chapter, the provision of this chapter control.
Credits
Note: Authority cited: Sections 15606 and 15640, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 15640 and 15645, Government Code; and Sections 214, 254.6, 270, 721, 721.5, 747, 759, 1840 and 11251, Revenue and Taxation Code.
History
- New article 4 (sections 5340-5345) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
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