Notwithstanding Section 1.29 of this Code or any other provision of the Municipal Code, an Assessment Appeals Board may conduct hearings and pre-hearing conferences 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. An Assessment Appeals Board member appearing remotely by videoconference shall: (1) be counted toward satisfying the attendance requirement for purposes of constituting a quorum for the transaction of business under Section 2B.6(b) of this Code; and (2) be deemed to be present for purposes of participating, taking action, and making decisions at meetings under subsection (c) of Section 2B.20. Where a hearing or pre-hearing conference is held in-person, the Applicant, Applicant’s agent, Assessor and witnesses must attend in person at the physical location. Where a hearing or pre-hearing conference is held remotely, the Applicant, Applicant’s agent, Assessor, and witnesses must attend remotely. Where a hearing or pre-hearing conference is held under a hybrid model, the Applicant, Assessor, Applicant’s agent, and witnesses may elect to attend in-person or remotely. Each hearing, whether conducted in-person, remotely, or under a hybrid model, shall be subject to the requirements in Section 2B.20. Each pre-hearing conference, whether conducted in-person, remotely, or under a hybrid model, shall be subject to the requirements in Section 2.B.22. 1
Each hearing and pre-hearing conference, whether conducted in-person, remotely, or under a hybrid model, shall also be subject to the following requirements:
(a) The notice of pre-hearing conference or hearing shall state whether a scheduled conference or hearing will be in-person at a physical location, remote, or hybrid.
(b) If the notice states that the pre-hearing conference or hearing will be remote or hybrid, an Applicant shall have the right to request a postponement until an in-person pre-hearing conference or hearing is available. Such requests shall comply with the provisions governing postponements and continuances set forth in the California Code of Regulations, Property Tax Rules, including the requirement, if applicable, that the Applicant sign a written agreement to extend and toll indefinitely the two-year limitation period provided in Revenue and Taxation Code Section 1604.
(Added by Ord. 227-23, File No. 230885, App. 11/9/2023, Eff. 12/10/2023)
CODIFICATION NOTE