The Board of Supervisors may appoint one or more Hearing Officers
to hear issues as to whether or not property has been subject to a
change in ownership or has been newly constructed as set forth in
Section 1605.5 of the
Revenue and Taxation Code. Approval of each
Hearing Officer shall be by majority vote of the Board. No person
shall be eligible for appointment as a Hearing Officer unless that
person has a minimum of five years professional experience in this
state as a licensed attorney and the Board of Supervisors has reason
to believe that the person is competent and knowledgeable about property
tax assessments and County taxes, including property taxes.
No person shall be qualified to be a Hearing Officer who has,
within the three years immediately preceding his or her appointment,
served as a legal representative for, or was employed by, the County.
(SCC 0912 § 2, 1993; SCC
1397 § 2, 2008)
The Clerk of the Board of Supervisors shall provide all necessary
clerical assistance to the Hearing Officer, including, if necessary,
provision of a hearing room and recording equipment. In the event
the Board of Supervisors appoints more than one Hearing Officer, hearings
shall be assigned to the Hearing Officers by the Clerk of the Board
of Supervisors in the manner determined by the Clerk.
(SCC 0912 § 2, 1993)
Application for a hearing pursuant to this chapter shall be commenced by filing a verified application with the Clerk of the Board of Supervisors on such form as shall be prescribed by the Clerk. The form may be the same as that provided for applications for changed assessment and may be combined therewith. The application shall contain a space for the applicant to request a hearing before a Hearing Officer. A hearing shall only be held before a Hearing Officer upon the request of the applicant. If the applicant does not request a hearing before a Hearing Officer, the matter shall be heard by the Assessment Appeals Board pursuant to Chapter
2.44 of this Title. The application shall be filed and administered in the same manner and pursuant to the same restrictions and limitations as is an application for changed assessment. All requisite notices shall be given in the same manner and within the same time periods as provided in the case of applications for changed assessment, except that a hearing pursuant to this chapter may be noticed and conducted prior to notice by the assessor or the Assessment Appeals Board of a proposed value higher than that placed on the assessment role and prior to the demand for or exchange of information as provided in Rules 4.12, 4.13 and 4.14 of the Rules of Procedure of the Sacramento County Assessment Appeals Boards, and without prejudice to the rights of the parties thereunder.
In the event the application pursuant to this chapter is combined
with an application for changed assessment, the legal issues to be
heard pursuant to this chapter shall be heard and finally determined
prior to the hearing on valuation before the Assessment Appeals Board;
provided, however, that valuation matters in applications pending
upon the effective date of this ordinance may be heard prior to or
simultaneously with change in ownership or new construction issues
heard by a Hearing Officer hereunder, in which case the assessment
appeals board hearing the valuation issue shall, as necessary, make
its order contingent upon the order following the hearing on change
in ownership or new construction issues.
(SCC 0912 § 2, 1993; SCC
1397 § 3, 2008)
At the request of the applicant or the assessor, or on the Hearing
Officer's own motion, subpoenaes may be issued to compel the attendance
of witnesses at the hearing in the manner and pursuant to the limitations
and restrictions set forth in Article 5 of the Rules of Procedure
of the Sacramento County Assessment Appeals Boards.
(SCC 0912 § 2, 1993)
The applicant, or his or her designated representative and the
assessor, in person or through a deputy or designated representative
shall attend all hearings and shall have the right to offer evidence,
make objections, and cross-examine all witnesses. Either party may
be represented at the hearing by an attorney or an agent.
(SCC 0912 § 2, 1993)
The hearing shall be open and public. The hearing shall be recorded
for the convenience of the Hearing Officer and the Clerk provided
that failure to make or maintain a recording shall not vitiate any
proceeding, finding, conclusion or order hereunder. Neither the Hearing
Officer nor the Clerk shall be required to make or prepare a verbatim
transcript of any proceedings hereunder. If either party shall desire
such a transcript, it shall be the responsibility of that party to
arrange for the attendance of a reporter and the preparation of the
transcript.
The hearing shall be conducted in an informal manner except
that all testimony shall be taken under oath or affirmation, and the
Hearing Officer shall have the authority to administer all such oaths
or affirmations. The hearing need not be conducted according to technical
rules relating to evidence and witnesses. Any relevant evidence may
be admitted if it is the sort of evidence on which responsible persons
are accustomed to rely in the conduct of serious affairs, regardless
of the existence of any common law or statutory rule which might make
improper the admission of such evidence or objection in civil actions.
Failure to enter timely objection to evidence constitutes a waiver
of the objection. The Hearing Officer may act only upon the basis
of evidence properly admitted into the record.
(SCC 0912 § 2, 1993)
In many cases a valuation hearing by the Assessment Appeals
Board will follow the final determination of the Assessment Appeals
Board on the Hearing Officer's decision. These valuation hearings
are required by law to be conducted by a date certain unless time
has been waived. Since scheduling and hearing of the valuation issues
will necessarily consume varying amounts of time, it is essential
that the Hearing Officer provide a recommendation to the Assessment
Appeals Board at the earliest time practicable. Therefore, as soon
after the conclusion of the hearing as practicable, the Hearing Officer
shall prepare written findings of fact and conclusions of law supported
by those findings and a proposed order which shall be submitted to
the Assessment Appeals Board. The Clerk shall immediately provide
copies thereof to each of the parties.
(SCC 0912 § 2, 1993; SCC
1397 § 4, 2008)
Upon being notified of the recommendation of an assessment Hearing
Officer, the protesting party or the assessor may request the Assessment
Appeals Board to accept or reject the recommendation of the assessment
Hearing Officer. The assessor may request the Board to reject the
recommendation of the assessment Hearing Officer. The Assessment Appeals
Board shall, without further testimony, do either of the following:
2. Reject
the recommendation and set the application for reduction for hearing.
If a request is not filed with the Assessment Appeals Board,
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.
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(SCC 0912 § 2, 1993; SCC
1397 § 5, 2008)
The provisions of this chapter shall be applicable to all applications
filed after the effective date of this ordinance and to all issues
as to whether property has been subject to a change in ownership or
has been newly constructed as set forth in Section 1605.5 of the Revenue
and Taxation Code with respect to all applications filed before the
effective date of this ordinance and not finally determined prior
to the effective date of the ordinance codified in this chapter.
(SCC 0912 § 2, 1993; SCC
1397 § 6, 2008)