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(a) Pursuant to California Revenue and Taxation Code Section 1611.5 and Property Tax Rules 308 and 325 under Title 18 of the California Code of Regulations, if either the Applicant or the Assessor desires written findings of fact and conclusions of law (“findings”), that party shall submit a written request for findings to the Clerk of the Assessment Appeals Board before commencement of the hearing. The requesting party shall also pay the Assessment Appeals Board (1) a $215 deposit to cover the first hour of time that the County will spend to prepare the findings, which deposit shall be due before the conclusion of the hearing; and 2) a $215 fee for every additional hour spent by the County to prepare the findings, with a total maximum of 30 hours billed, for all applications filed on or after July 1, 2010 which shall be due within 30 days after the Clerk has informed the requesting party in writing of the total amount owed.
(b) A request for findings shall be deemed abandoned and finding fees shall be waived if any of the following occur: (1) the requesting party fails to pay the deposit before the conclusion of the hearing; (2) the requesting party fails to pay the total fee within 30 days after the Clerk of the Assessment Appeals Board has informed that party in writing of the total amount owed; (3) upon issuance of the notice of decision the Clerk requests written confirmation within 10 business days that the requesting party is still requesting findings and that party does not confirm; (4) the requesting party abandons its request orally on the record before the conclusion of the hearing; or (5) the requesting party informs the Clerk in writing that it wishes to abandon its request, provided that the findings have not already issued.
(c) If a party abandons its request for findings as set forth in subsection (b), the Assessment Appeals Board shall cause that party to receive a refund of any deposits or fees paid, unless the County has already spent one hour or more on the findings. In addition, the Clerk of the Assessment Appeals Board shall promptly notify all parties in writing that the request for findings has been abandoned and that any other party may renew the request by submitting a written request to the Clerk, accompanied by the required one-hour deposit, within 10 business days. If a renewed request for findings is deemed abandoned pursuant to subsection (b), there shall be no further opportunity to request findings, and the Assessment Appeals Board need not prepare the findings.
(d) Nothing in this Section 2B.11 shall be construed to prohibit the Assessment Appeals Board from preparing and issuing findings on its own motion at its own expense.
(e) Where an applicant files two or more applications at the same time affecting the same appraisal unit for the same tax year, the applicant shall be liable for a single findings fee.
(f) Revenues generated by the findings fees shall be used exclusively to pay expenses incurred by the County for producing the findings.
(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 398-94, App. 11/23/94; Ord. 393-98, App. 12/24/98; Ord. 170-10, File No. 100557, App. 7/23/2010; Ord. 238-17, File No. 170836, App. 12/15/2017, Eff. 1/14/2018)
Whenever this ordinance refers to a provision of the California Constitution or a State statue or administrative regulation, that reference shall be read to incorporate the law at the time this ordinance was adopted and any subsequent amendments to the law.
(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 393-98, App. 12/24/98)
(a) Assessment Appeals Board No. 1 shall have jurisdiction to hear applications for reduction affecting any property on the secured or unsecured rolls without limitation.
(b) In addition to the general jurisdiction of Board No. 1 as specified in Subsection (a), the Clerk shall exclusively assign to Assessment Appeals Board No. 1 any application for reduction that involves:
(1) Real property located all or in apart within Assessor's Blocks 1 through 876, inclusive, or Assessor's Blocks 3701 through 3899, inclusive, except not including residential real property on the secured roll consisting of four units or less that is located all or in a part within those Blocks;
(2) A possessory interest; or
(3) Property on the secured or unsecured roll assessed at $50,000,000.00 or more.
(c) Assessment Appeals Board No. 2 and Assessment Appeals Board No. 3 shall have jurisdiction to hear applications for reduction only for property on the secured or unsecured rolls assessed at less than $50,000,000.00, excluding applications involving possessory interests or real property located all or in part within Assessor's Blocks 1 through 876, inclusive, or Assessor's Blocks 3701 through 3899, inclusive. Except that, Assessment Appeals Board No. 2 shall have jurisdiction to hear applications for reduction for residential real property consisting of four units or less that is assessed at less than $50,000,000.00 and located all or in part within Assessor's Blocks 1 through 876, inclusive, or Assessor's Blocks 3701 through 3899, inclusive.
(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 398-94, App. 11/23/94; Ord. 206-95, App. 6/16/95; Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99; Ord. 79-07, File No. 061695, App. 4/19/07; Ord. 128-13, File No. 130501, App. 7/3/2013, Eff. 8/2/2013)
(a) Pursuant to California Revenue and Taxation Code Division 1, Part 3, Chapter 1, Article 1.7 (commencing with Section 1636), all regular and alternate members appointed to Assessment Appeals Board No. 1, Assessment Appeals Board No. 2, and Assessment Appeals Board No. 3, are deemed concurrently appointed as assessment hearing officers. As provided by law and regulation, assessment hearing officers may conduct hearings on applications for reduction filed with the Assessment Appeals Boards and make recommendations to an Assessment Appeals Board concerning such applications.
(b) The Clerk shall designate members to act as hearing officers for particular applications using a rotating system designed to assure that all members with the same priority level, as described in this Subsection 2B.14(b), have an equal opportunity over time to participate as hearing officers. The Clerk shall designate hearing officers in the following priority order: (1) the regular members of Assessment Appeals Board No. 3; (2) the alternate members of Assessment Appeals Board No. 3; (3) the alternate members of Assessment Appeals Board No. 2; (4) the alternate members of Assessment Appeals Board No. 1; (5) the regular members of Assessment Appeals Board No. 2; and (6) the regular members of Assessment Appeals Board No. 1.
(c) In their capacity as assessment hearing officers, the officers shall serve at the pleasure of and by contract with the Board of Supervisors. For their work performed as assessment hearing officers, the officers shall be compensated at the rate provided in Section 2B.5(b) of this Chapter.
(a) Hearings before an assessment hearing officer appointed under Section 2B.13 of this Chapter shall be conducted pursuant to the provisions of Article 1.7 (commencing with Section 1636) of the California Revenue and Taxation Code.
(b) An assessment hearing officer may conduct hearings on applications where (1) the applicant is the assessee and has filed an application for reduction in accordance with applicable law, and (2) the property under consideration is a single-family dwelling condominium or cooperative, or a multiple-family dwelling of four units or less, and (3) the applicant has requested that the hearing be held before an assessment hearing officer. The Clerk shall inform applicants of their right to elect a hearing before a hearing officer.
(Added by Ord. 82-94, App. 2/25/94)
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