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HomeMy WebLinkAbout1847ORDINANCE 1847 ORDINANCE ADDING ARTICLE VII TO CHAPTER ~2:1.~~ OF THE BUTTE COUNTY CODE (HEARING PROCEDURES PRIOR TO SALE OF PROEERTY SEIZED BY THE TAX COLLECTOR) 1. 2' 3 4 S 6: 7 8 9 10 I1 12 13 I4 'I 15 ~, 16' 17 18' 19 20 2I 22 23 24 25 The Berard of Supervisors of the County of Butte, State of California, I~0 ORDAIN as follows: Section 1. That Article VIT is~hereby added to Chapter I21 of the Butte County Code to read as follows: §21-91. Pur ose of Article. The purpose of this :article is to provide procedures for an administrative hearing prio to the sale of property seized by the Tax Collector pursuant to 'Revenue and Taxation Code §2951 et seq., so as to afford assessees 'due process under the 5th and 14th Amendments of the United States (Constitution and Section 7 of Article 1 of the California Consti- Itution. §21~-92. Notice of Right to Administrative Hearing. For every seizure the Tax Collector shall serve a Notice of Seizure ~on the assessee at the time of seizure. The following information (shall be included with said notice: {a) That the assessee has the right to petition for an administrative hearing to be held prior to the sale of .the (Property. (b) That said petition must be filed with the Tax Collector within fifteen (15) days after service of the notice lof seizure. (c) That the filing of said petition will stay the Tax Collector from conducting or causing the sale of the pro- perty; and 28~~ (d) That the failure of the assessee to file 1 such a petition within fifteen (l5) days after service of the 2 ;notice of seizure constitutes a waiver by the assessee of any g Frights to such an administrative hearing, and the Tax Collector E 4 may thereafter proceed with the sale. E 5 §21-93. Re aired Contents of Petition for Adminis- g trative Hearin The petition of an assessee for an administrative 7 `hearing must contain the following: g (a) The identity and mailing address of the g assessee; 10 11 12 1,3 14 15 18 17 18 19 20 2I 22 23 24 23 28 (b) A description of the property seized and the date of the seizure; (c} Allegation of one or more of the following grounds to challenge the proposed sale: (1) that there are no grounds for the seizure; (2) that the declaration of the Tax Col- lector is untrue or inaccurate; {3) that there are and will be sufficient funds to pay the taxes prior to the date such taxes become delinquent; and (4) that the time for filing an application 'requesting a reduction in the assessed valuation has not yet expired, pursuant to the provisions of Article I, Chapter Z (cam- 'mencing with Section 1601), Part 111 of Division 1 of the Revenue ;and Taxatian Code; (d) A declaration under penalty of perjury that the statements made in said petition are true and correct. (e} Execution of said petition by the assessee. X21-9:4. Stay of Sale. The filing of a properly campleted petition for administrative hearing shall have the effect 2. r 1 of staying the Tax Collector from conducting or causing a sale of 2 the property until after the written decision is served upon 3 petitioner by mailing same to the mailing address given in the 4: petition. S §21-9~. Hearing on Petition. A person whom the 6 hoard of Supervisors shall by resolution appoint shall conduct an 7 administrative hearing on the petition. Said hearing officer $ shall set the matter to be heard on a date within fifteen (l5) ~ days of the receipt of the petition. Written notice of the time 10 and place set for hearing shall be served on petitioner by first- Il class mail to the mailing address given in the petition at least 12 five (5) days prior to the date set for hearing. The Tax Collecto 13 shall transmit to the hearing officer all records related to the I4 petition. 15 At the hearing on the petition, the petitioner shall, in 1B 'the first instance, present evidence in support of the grounds 17 enumerated in his petition. The Tax Collector shall next present 18 evidence in support of his seizure. The petitioner and the Tax I9 Collector shall each have one opportunity to rebut the evidence 2U presented by the other. Said hearing shall be de nova in all 2~ respects. 22 §21-9:~. Decision of Hearing Officer. The decision 23 of the hearing officer after the hearing steall be final and shall 24 be in writing and served upon the petitioner by mail to the addres 26 given in the petition within fifteen (l5) days after the petition 26 for hearing ~.s filed. In the event the hearing officer fails to 3. 1 I .: 1 2 3 4 5. 6 7 8 9 10 3.1 12 13 14 i 15 18 17' 18 19 20 21 22 23 24 23 28 conduct such a hearing, announce and serve his decision within fifteen (l5) days after the petition for such hearing is filed, t Tax Collector shall release the seized property to the assessee. Failure of the hearing officer to reach, announce and serve his decision within said fifteen (15) day period sha11 not, however, affect the validity of the tax, and if the hearing officer announc~s and Serves his decision that the property should be sold to pay taxes after the fifteen (15) day period, the released property may again be seized and sold without further opportunity to a hearing. If the assessee prevails at the hearing, then the Tax Collector shall release the seized property to the assessee. Section 2. This ordinance shall take effect thirty (~(30) days after the date of its adoption and before the expiration of fifteen (l5) days after its adoption, it shall be published one with the names of the members of the Board of Supervisors voting for and against the same in the Orovi~le Mercurq. _, a newspaper in general circulation in the County of Butte, State of California. PASSED AND ADOPTED by the Butte County Board of Supervi- sors this ~~=~-~~. day of 3u7.y 1977 , by the followi vote: AYES : Supervisors Lemke, Madigan;,. Moseley, Winston and Chairma Richt~ NOES :None ABSENT :None NOT VOTING : None ATTEST: CLARK A. NELSON, County Clerk and ex-officio Clerk of the Board By ~~~ ~ERNAR D. RICHTER, C airman Board of Supervisors 4.