An applicant for a refund shall pay a $60.00 nonrefundable administrative processing fee to the Assessment Appeals Board at the time of filing an application with the Board, for all applications filed on or after July 1, 2010. An applicant shall pay a separate administrative processing fee for each application filed. The administrative processing fee shall be waived where:
(a) The applicant would qualify for a waiver of court fees and costs pursuant to California Government Code Section 68632; or
(b) (1) The application is accompanied by a stipulation pursuant to Revenue and Taxation Code Section 1607 signed by the Assessor, the applicant, and the City Attorney,
(2) The applicant requests a reduction for the tax year following a tax year for which the Assessment Appeals Board has reduced the assessed value at the time of filing the application for the subsequent tax year, and
(3) The applicant's opinion of value is not less than the value determined by the Board for the prior year plus any automatic increases allowed by law.
(c) The subject property is enrolled on the property tax roll at an assessed value of $7,500 or less, for the time period that is the subject of the application.
(d) There is a difference in value of $7,500 or less, between the taxpayer's opinion of value as stated on the application, and the assessed value of the subject property on the property tax roll for the time period that is the subject of the application.
(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 206-95, App. 6/16/95; Ord. 170-10, File No. 100557, App. 7/23/2010)