(a) The protesting party or the assessor may, within 14 days after mailing of the hearing officer's report and recommendation, make application for a hearing before the Assessment Appeals Board, and the application shall be set for hearing by the Assessment Appeals Board. The Board may consider, but shall not be bound by, the recommendation of the assessment hearing officer.
(b) If no application for a hearing is filed within 14 days of mailing of the hearing officer's report and recommendation, pursuant to Section 1641.1 of the California Revenue and Taxation Code, the Assessment Appeals Board shall, without further testimony, accept the recommendation and make any necessary change in the assessed value in accordance with Section 1610.8 of the Revenue and Taxation Code.
(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 206-95, App. 6/16/95)