Cal. Code Regs. tit. 18, § 5326 – General Briefing Procedures for Petitions Reviewed by the Appeals Attorney.

(a) A valid and complete petition as defined in section 5323.4 is considered the petitioner's opening brief.
(b) The State-Assessed Properties Division's Analysis is the State-Assessed Properties Division's written response to the petition.
(c) The petitioner's reply to the State-Assessed Properties Division's Analysis is optional.

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 subchapter 6 (sections 5326-5326.6) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

2. Editorial change renaming subchapter 6 to subarticle 6 (Register 2008, No. 13).

3. Change without regulatory effect amending section heading filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).