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(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)
Pursuant to Section 1639 of the Revenue and Taxation Code, the hearing officer shall prepare a summary report of the proceedings together with a recommendation on the application and shall transmit this report and recommendation to the Clerk of the Board of Supervisors.
(Added by Ord. 82-94, App. 2/25/94)
Pursuant to Section 1640.1 of the California Revenue and Taxation Code, the Clerk shall transmit by mail to the applicant and to a designated Assessment Appeals Board the hearing officer's report and recommendation on the application. The applicant shall be informed that the Assessment Appeals Board is not bound by the recommendation of the assessment hearing officer and that he or she or the assessor is entitled to a full hearing before the Assessment Appeals Board.
(Added by Ord. 82-94, App. 2/25/94)
(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)
Each Assessment Appeals Board created pursuant to this Chapter shall:
(a) In addition to complying with notice and procedural requirements of the Revenue and Taxation Code and the California Code of Regulations, provide notice of all meetings, including deliberations, and post agendas as if Assessment Appeals Boards were subject to the Brown Act and the Sunshine Ordinance. The agendas shall list each application including the address of the property, the purpose of the hearing, the current assessment, and applicant's opinion of value.
(b) Allow public comment on each assessment appeal to be heard by an Assessment Appeals Board. Public comment shall be received either when an Assessment Appeals Board convenes to hear one or more assessment appeals, or at the time each appeal is called for hearing. The agenda for each meeting of an Assessment Appeals Board shall bear the following notice:
Under the California Constitution and applicable statutes, hearings of assessment appeals boards are judicial proceedings. The decisions of assessment appeals boards must be based exclusively on properly admitted evidence. Assessment appeals boards may not base any factual determinations necessary for their decisions on anything other than the aforementioned evidence. Information presented through public comment unless properly admitted into evidence in compliance with the Revenue and Taxation Code and of the Property Tax Rules of the State Board of Equalization is not evidence upon which assessment appeals boards may base findings.
(c) Conduct all hearings, deliberations, and other business including closed sessions as authorized by law, at duly noticed meetings, with notice afforded to all members of the Board; and take decisions only through the actions of members present at such meetings.
(d) Conduct hearings in-person at a physical location with all members physically present, or remotely by videoconference with no members physically present, or under a hybrid model with some members appearing in-person at a physical location and some members appearing remotely by videoconference, as set forth in Section 2B.24.
(a) To the end that proceedings before the Board move forward in a timely and efficient manner, the Applicant and the Assessor are expected to cooperate and communicate with each other prior to any hearing before the Board.
(b) The Applicant shall comply with any written request by the Assessor, pursuant to Revenue and Taxation Code section 441, for information, books and records, or inspections of the subject property that disclose acquisition or construction costs, income and expense data, construction details, or physical condition. When requested to do so in writing by the Assessor, the Applicant also shall disclose the basis or bases, whether due to damage, destruction, depreciation, obsolescence, removal of property, or other factors causing a decline in value, such as a changed physical environment, changed income and expense experiences and capitalization or yield rate expectations, or new market comparables events, which form or support the Applicant's opinion(s) of value set out in the application filed with the Clerk.
(c) On written request of the Applicant, the Assessor shall make available for inspection or copying any data or information that is kept or maintained by the Assessor about the subject property, as provided in Revenue and Taxation Code section 408, subdivisions (d), (e), and (f).
(d) The information requested by the Assessor or the Applicant shall be provided no later than thirty (30) calendar days from the date of the request unless another date is mutually agreed upon. Both parties shall fully supplement their responses to information requests by 10 days before the hearing.
(e) Should the Applicant not comply with the requirements of the preceding subparagraphs (b) and (d) in a timely manner the Assessor may request and shall be granted a postponement for a reasonable period of time. The postponement shall extend the two-year period specified in Revenue and Taxation Code section 1604, subdivision (c), for a period of time equal to the period of the postponement. The period of time granted for the postponement shall be established at the discretion of the Board, taking into account the nature and amount of the information introduced, the Board's calendar assignments, the Assessor's caseload demands, and the schedules of the parties. If the board finds willful noncompliance with an information request on the part of the Applicant, the hearing will be convened as scheduled and the Applicant may comment on evidence presented by the Assessor but shall not be permitted to introduce other evidence unless the Assessor consents to such introduction.
(Added by Ord. 85-04, File No. 040274, App. 5-20-2004)
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