1. (a) Any county assessor may file a petition to appeal appraisals made within his or her county where differences have not been resolved before completion of the field review of county assessment procedures by the Assessment Practices Survey Division.
2. (b) A petition must be filed within 30 days from the date that the Deputy Director of the Property Tax Department mails the final notice of sample finding to the county assessor.
3. (c) The determination contained within the final notice of sample finding becomes final if a petition is not filed within the time period provided in subdivision (b).
4. (d) A petition or supporting document is timely filed if it is mailed or delivered in accordance with section 5335 or received by the Board Proceedings Division within the time specified in subdivision (b).

Note: Authority cited: Sections 15606 and 15640, Government Code. Reference: Sections 15640 and 15645, Government Code.

History

1. New subchapter 4 (sections 5334-5334.6) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

2. Editorial change renaming subchapter 4 to subarticle 4 (Register 2008, No. 13).

3. Amendment of subsection (d) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).

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

5. Change without regulatory effect amending subsections (a)-(b) filed 8-26-2025 pursuant to section 100, title 1, California Code of Regulations (Register 2025, No. 35).