1. (a) The Appeals Attorney will review and prepare a Hearing Summary or Summary Decision for all petitions for which the Legal Unit does not prepare the recommendation described in section 5325.4.

   1. (1) A Hearing Summary must contain:

      1. (A) Sufficient facts, contentions, law, and evidence to enable the Board to conduct an informed Board hearing;
      2. (B) A discussion of the appeals conference, if one was held, including any additional information, stipulations, and resolutions resulting therefrom;
      3. (C) The Appeals Attorney's analysis and comments, including questions to be posed to the parties; and
      4. (D) Conclusions and recommendations of the Appeals Attorney after applying the relevant law to all of the relevant information.

   2. (2) A Summary Decision must contain:

      1. (A) Sufficient facts, contentions, law, and evidence to enable the Board to evaluate the merits of the petition;
      2. (B) A discussion of the appeals conference or other Appeals Attorney review, including any findings, stipulations, and resolutions resulting therefrom; and
      3. (C) The Appeals Attorney's analysis and recommended decision.

2. (b) If there has been a partial or complete resolution of issues between petitioner and the State-Assessed Properties Division after the Appeals Attorney has issued its Hearing Summary or Summary Decision, the Appeals Attorney will draft a Revised Hearing Summary or Revised Summary Decision if time permits. The Revised Hearing Summary or Revised Summary Decision will state:

   1. (1) The issues which have been resolved;
   2. (2) The Appeals Attorney's revised analysis and/or recommendation; and

   3. (3) The issues remaining for decision by the Board, if any.

      The case will remain on the agenda for Board action.

3. (c) At any time, the Appeals Attorney may request additional information or analysis from the petitioner or the State-Assessed Properties Division to assist in resolving any issue to be decided by the Board.

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

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

2. New subsections (a)(1)-(a)(2)(C) and amendment of subsection (b)(2) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).

3. Change without regulatory effect amending subsections (a), (a)(1)(C)-(D), (a)(2)(B)-(C), (b), (b)(2) and (c) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).