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HomeMy WebLinkAbout19-251RESOLUTION ADOPTING RULES OF NOTICE AND PROCEDURE OF THE ASSESSMENT APPEALS BOARD OF THE COUNTY OF BUTTE WHEREAS, Butte County Code section 21-54 requires that the Rules of Notice and procedure (Rules) for proceedings for the Assessment Appeals Board of the County of Butte shall be provided for by resolution; and WHEREAS, the provisions of the Revenue and Taxation Code and the California Administrative Code have changed since the last adoption of the Rules in 1984; and WHEREAS, staff has reviewed examples of rules from other jurisdictions and has worked with the Assessment Appeals Board and the Butte County Assessor to draft new Rules. NOW, THEREFORE, BE IT RESOLVED that the Butte County Board of Supervisors hereby adopts the Resolution Adopting Rules of Notice and Procedure of the Assessment Appeals Board of the County of Butte, attached as Exhibit A. BE IT FURTHER RESOLVED that upon adoption, this resolution supersedes and replaces Resolution No. 84-11.1 entitled Resolution Adopting Rules of Notice and Procedures of Butte County Assessment Appeals Board. PASSED ANIS ADOPTED by the Butte County Board of Supervisors this lath 'Day of September, 2019, by the following vote:. AYES: Supervisors Connelly, Lucero, Ritter, Teeter, and Chair Lambert NOES: ABSENT: IL'[# I01[s)#Ir[elll ATTEST: Shari McCracken, Chief Administrative Officer and CleLkQf the Bqo4 of Supervisors 0 Deputy Stere Larnbe hair Butte County Board of Supervisors EXHIBIT A iules oflotic" '' ur "" Table of Contents Rule No. 1 Definitions and General Provisions..........................................................................................................2 Rule No. 2 The Board's Function and Jurisdiction.....................................................................................................4 Rule No. 3 Publication Giving Notice of Filing Period...............................................................................................5 Rule No. 4 Location of Local Roll for Inspection........................................................................................................5 RuleNo. 5 Application...................................................................................................................................................5 RuleNo. 5a Validity Hearing.........................................................................................................................................10 Rule No. 6 Exchange of Information.................................................................................•.......................................10 Rule No. 7 Prehearing Conference............................................................................................................................12 Rule No. 8 Application for Equalization....................................................................................................................12 RuleNo. 9 Base Year Value Presumption.................................................................................................................14 Rule No. 10 Copy of Application, Amendment, and Correction to Assessor.........................................................15 RuleNo. 11 Notice of Hearing......................................................................................................................................15 RuleNo. 12 Withdrawal................................................................................................................................................16 RuleNo. 13 Request for Findings................................................................................................................................16 RuleNo. 14 Conflict of Interest....................................................................................................................................17 Rule No. 15 Application for Equalization by a Board Member................................................................................17 RuleNo. 16 Hearing.......................................................................................................................................................17 Rule No. 17 Quorum and Vote Required....................................................................................................................19 RuleNo. 18 Hearings Recorded...................................................................................................................................19 RuleNo. 19 Hearing Procedure....................................................................................................................................20 RuleNo. 20 Legal Counsel.............................................................................................................................................22 Rule No. 21 Examination of Applicant by Board........................................................................................................22 Rule No. 22 Personal Appearance by Applicant; Appearance by Agent................................................................23 RuleNo. 23 Burden of Proof........................................................................................................................................24 Rule No. 24 Postponements and Continuances........................................................................................................24 RuleNo. 25 Decision..............................................................................................................25 Rule No. 26 Notice and Clarification of Decision.......................................................................................................26 Rule No. 27 Reconsideration and Rehearing.............................................................................................................27 Rule No. 1 DEFINITIONS AND GENERAL PROVISIONS. Reference: Property Tax Rule 301 The provisions set forth in this Rule govern the construction of the Butte County Assessment Appeals Board Local Rules. A. "APN" or "Parcel Number" is the Assessor's Parcel Number assigned to identify every parcel of real property in the County. B. "Applicant" means a taxpayerthat has filed an Assessment Appeals Application form with the Clerk of the Assessment Appeals Board. C. "Application" or "Appeal" is the completed Assessment Appeals Application form filed with the Clerk of the Assessment Appeals Board. D. "Assessed Value" is the taxable value of a property, as determined by the Assessor using various appraisal techniques and/or methods, against which the tax rate is applied. E. "Assessor" is the Assessor of the County. F. "Auditor" is the Auditor of the County. G. "Authorized agent" is one who is directly authorized in writing by the Applicant to represent the Applicant in an assessment appeals proceeding. H. "Base year value" is the fair market value as of either the 1975-76 lien date or the date the property was m.ost.recently porch.ased,..newly._.constructed, o.r.last underwent_a change in ownership ......... ..... .. ................................ i. "Board" is the Assessment Appeals Board of the County. J. "Chair" is the Chair of the Assessment Appeals Board. K. "Clerk" is the Clerk of the Assessment Appeals Board. L. "Continuance" is the continuance of a hearing to another date after formal evidence and/or testimony has been received from one or more of the parties. The same Assessment Appeals Board panel must hear the continued matter. M. "County" is Butte County. N. "County legal advisor" is the County Counsel of the County, or outside counsel specifically retained to advise the Assessment Appeals Board. O. "Days" means calendar days, unless "business day" is specified. If a deadline to act falls on a weekend day or County holiday, the deadline shall be automatically extended to the next business day. P. "Escape Assessment" is a retroactive assessment, levied in a later year, intended to rectify omissions or errors in the original assessment of taxable property. Q. "Equalization" is the determination by the Assessment Appeals Board of the correct full value for the property that is the subject of the hearing. Page 12 R. "Fair market value" or "full cash value" is, except as otherwise provided for in section 110 and 110.1 of the Revenue and Taxation Code, the amount of cash or its equivalent the property would bring if exposed for sale in the open market under conditions in which neither buyer nor seller could take advantage of the exigencies of the other, and both the buyer and the seller have knowledge of all of the uses and purposes to which the property is adapted and for which it is capable of being used, and of the enforceable restrictions upon those uses and purposes. S. "Full value" is either the fair market value, the full cash value or the restricted value. T. "Lien date" is the date that all taxable property is assessed annually for property tax purposes as of 12:01 a.m. on January 1. U. "Local Roll" is the list of all property within the County that is assessed by the Assessor. V. "Local Rules" are these Local Rules for the Assessment Appeals Board. W. "Person affected" or "party affected" is any person or entity having a direct economic interest in the payment of property taxes on the property for the valuation date that is the subject of the proceedings under this section. "Person affected" or "party affected" shall include the property owner, a lessee required by the property lease to pay the property taxes, and a property owner who acquires an ownership interest after the lien date if the new owner is also responsible for payment of property taxes for the lien date that is the subject of the application. X. "Postponement" is the resetting of a hearing date by either or both of the partiesrp for to the submission of formal evidence or testimony related to the issues of the Assessment Appeals Application. Y. "Restricted value" is a value standard other than full cash value prescribed by the Constitution or by statute authorized by the Constitution. Z. "Supplemental Assessment" is an assessment to establish changes in value due to a change in ownership or new construction, which occurred after the local roll was compiled. AA. "Tax Rules" are the Property Tax Rules promulgated by the State Board of Equalization and found in Title 18 of the California Code of Regulations. BB. "Taxable value" is the base year full value adjusted for any given lien date as required by law or the full cash value for the same lien date, whichever is less. Page 13 Rules No. 2 THE BOARD's FUNCTION AND JURISDICTION. Reference: Property Tax Rule 302 A. The functions of the Board are: 1) To lower, sustain, or increase upon application, or to increase after giving notice when no application has been filed, individual assessments in order to equalize assessments on the local tax assessment roll; 2) To determine the full value and, where appealed, the base year value of the property that is the subject of the hearing; 3) To hear and decide penalty assessments, and to review, equalize, and adjust escaped assessments on that roll except escaped assessments made pursuant to Revenue and Taxation Code section 531.1; 4) To determine the classification of the property that is the subject of the hearing, including classifications within the general classifications of real property, improvements, and personal property. Such classifications may result in the property so classified being exempt from property taxation, or reclassified to assessable property; 5) To determine the allocation of value to property that is the subject of the hearing; 6) To exercise the powers specified in section 1605.5 of the Revenue and Taxation Code; and ......... ........ ...... . 7) To act in a quasi-judicial capacity and render its decision only on the basis of proper evidence presented at the hearing. B. Except as provided for in subsection (A)(4), the Board has no jurisdiction to grant or deny exemptions or to consider allegations that claims for exemption from property taxes have been improperly denied. C. Regarding property subject to change in ownership or newly constructed, the Board shall hear applications for a reduction in an assessment in cases in which the issue is whether or not property has been subject to a change in ownership, as defined in Chapter 2 (commencing with section 60) of Part 0.5, or has been newly constructed, as defined in Chapter 3 (commencing with section 70) of Part 0.5, of the Revenue and Taxation Code. D. The Board shall hear and decide issues with respect to penalties assessed under section 463, 482, or 504 whether those issues arise in connection with an application timely filed under section 1603 or 1605. The Board shall hear and decide penalty issues under this subdivision regardless of whether the taxpayer has filed an application for reduction disputing only penalty amounts, or during the appeal process, all non - penalty issues are resolved. Page 14 Rule No. 3 PUBLICATION GIVING NOTICE OF FILING PERIOD. Immediately upon delivery of the roll to the Auditor, the Clerk shall give notice of the period during which assessment protests will be accepted, the place where they may be filed, and the time the Board will meet to equalize assessments by publication in a newspaper, as provided in section 1601(c) of the Revenue and Taxation Code. RULE No. 4 LOCATION OF LOCAL ROLL FOR INSPECTION. Reference: Property Tax Rule 266 The local roll or a copy thereof shall be made available for inspection at the Assessor's Office by all interested parties during regular office hours of the officer having custody thereof. Rule No. 5 APPLICATION. Reference: Property Tax Rule 305 No change in an assessment sought by a person affected shall be made unless the following application procedure is followed: A. Eligible Persons. 1) An application is filed by a person affected, the person's agent, or a relative mentioned in State Property Tax Rule No. 317. If the application is made by an agent, other than an authorized attorney licensed to practice in this State who has been retained and authorized by the Applicant to file the application, written authorization to so act must be filed with the application. For purposes of signing an application on behalf of an Applicant, an agent shall be deemed to have been duly authorized if the Applicant's written agent authorization is on the application or attached to each application at the time it is filed with the Board. The attached authorization shall include the following: a) The date the authorization statement is executed; b) A statement to the effect that the agent is authorized to sign and file applications in the specific calendar year in which the application is filed; c) The specific parcel(s) or assessment(s) covered by the authorization, or a statement that the agent is authorized to represent the Applicant on all parcels and assessments located in the specific county; d) The name, address, and telephone number of the specific agent who is authorized to represent the Applicant; e) The Applicant's signature and title; and f) A statement that the agent will provide the Applicant with a copy of the application. Page 15 2) If a photocopy of the original authorization is attached to the application, the agent shall be prepared to submit an original signed authorization if requested by the Board. The application form shall show that the agent's authorization was attached to the application. An agent must have authorization to file an application at the time the application is filed; retroactive authorizations are not permitted. 3) If the Applicant is a corporation, limited partnership, or a limited liability company, the agent authorization must be signed by an officer or authorized employee of the business entity. 4) No application shall be rejected as a duplicate application by the Clerk unless it qualifies as a duplicate application within the meaning specified in section 1603.5 of the Revenue and Taxation Code. B. Signature and Verification. The application shall be in writing and signed by the Applicant or the Applicant's agent with declaration under penalty of perjury that the statements made in the application are true and that the person signing the application is one of the following: 1) The person affected, a relative mentioned in State Property Tax Rule No. 317, an officer of a corporation, or an employee of a corporation who has been designated in writing by the board of directors or corporate officer to represent the corporation on property tax matters; 2) An agent authorized by the Applicant as indicated in the agent's authorization portion of the application; or 3) An attorney licensed to practice law in this state who has been retained by the Applicant and who has been authorized by the Applicant, prior to the time the application is filed, to file the application .. ........ ...... ........... C. Form and Contents. The County shall provide free of charge forms on which applications are to be made. Unless specifically authorized by the Clerk, a separate application must be filed for each parcel of real property and for each assessment of personal (unsecured) property. In the event that an entire subsection is appealing values and each parcel has identical information, the Clerk shall authorize a single appeal for that subsection. 1) The application form shall be prescribed by the State Board of Equalization and shall require that the Applicant provide the following information: a) The name and address of the Applicant. b) The name and address of the Applicant's agent, if any. If the Applicant is represented by an agent, both the Applicant's actual mailing address and the agent's mailing address shall be provided on the application. c) The Applicant's written authorization for an agent, if any, to act on the Applicant's behalf. d) The parcel number and a description of the property that is the subject of the application sufficient to identify it on the assessment roll. e) The Applicant's opinion of the value of the property on the valuation date of the assessment year in issue. Page 16 f) The roll value on which the assessment of the property was based. g) The facts relied upon to support the claim that the Board should order a change in the assessed value, base year value, or classification of the subject property. The amount of the tax or the amount of an assessed value increase shall not constitute facts sufficient to warrant a change in assessed values. h) Payment of the filing fee. 2) The form shall also include: a) A notice that the list of property transfers within the County, which have occurred within the preceding two-year period, is open to inspection at the Assessor's Office to the Applicant and copies are available for purchase upon payment of a fee often dollars ($10). b) A notice that written findings of fact will be prepared by the Board upon request if the applicable fee is paid. An appropriate place for the Applicant to make the request shall be provided. 3) An application may include one or more reasons for filing the application. An application may include both property on the secured roll and property on the unsecured roll if related to the same APN. 4) An application that does not include the information required by subsection (C)(1) of this Rule is invalid and shall not be accepted by the Board. Prompt notice that an application is invalid shall be given by the Clerk to the Applicant and, where applicable, the Applicant's agent. An Applicant or the Applicant's agent who has received notice shall be given 14 days to correct any errors and / or omissions. Disputes concerning the validity of an application shall be resolved by the Board. 5) An application that includes the correct information required by subsection (C)(1) is valid and no additional information shall be required of the Applicant on the application form. 6) If the application appeals property subject to an escape assessment resulting from an audit conducted by the Assessor, then all property, both real and personal, of the Applicant at the same profession, trade, or business location shall be subject to review, equalization, and adjustment by the Board., except when the property has previously been equalized for the year in question. 7) If a duplicate application (as defined in Revenue and Taxation Code section 1603.5) is filed, the Clerk may accept only the first application filed and may reject any duplicate application. D. Time of Filing. 1) An application appealing a regular assessment shall be filed with the Clerk duringthe regularfiling period beginning July 2 through November 30. A regular assessment is one placed on the assessment roll for the most recent lien date, prior to the closing of that assessment roll. Additionally, an application appealing a base year value for the most recent lien date, where that value is not the value currently on the assessment roll, shall be filed with the Clerk during the regular filing period beginning July 2 through November 30. Page 17 2) Applications with an original signature must be filed with the Clerk between July 2 and November 30. If hand delivered, the application must reach the Clerk's office before 5:00 pm on November 30. If mailed, the application must be postmarked no later than November 30. The address is: Clerk of the Board of Supervisors, 25 County Center Drive, Suite 200, Oroville, California, 95965. Applications are not accepted by facsimile or other form of electronic transmission. 3) An application appealing an escape assessment or a supplemental assessment must be filed with the Clerk no later than 60 days after the date of mailing printed on the supplemental assessment or escape assessment notice or the postmark date, whichever is later. If no notice was given, an application must be filed within 60 days of the date printed on the tax bill or postmark date, whichever is later. It is required that a copy of the supplemental assessment or escape assessment notice ortax bill, whichever is applicable, be included with the application. 4) An application appealing a proposed reassessment made for property damaged by misfortune or calamity pursuant to section 170 of the Revenue and Taxation Code must be filed with the Clerk no later than six months after the date of mailing of the notice of proposed reassessment by the Assessor. The decision of the Board regarding the damaged value of property shall be final; however, the decision regarding the reassessment made pursuant to section 170 shall create no presumption regarding the value of the property subsequent to the date of the damage. 5) An application may be filed within 60 days of receipt of a notice of assessment or within 60 days of the mailing of a tax bill, whichever is earlier, when the taxpayer does not receive the notice of assessment described in section 619 of the Revenue and Taxation Code at least 15 calendar days prior to the close of the regular filing period. The application must be filed with an affidavit from the Applicant declaring under penalty of perjury that the notice was not timely received. ............ 6) A completed application will be deemed to have been timely filed: a) if it is sent by U.S. mail, properly addressed with postage prepaid and is postmarked on the last day of the filing period or earlier within such a period; or b) If proof satisfactory to the Board establishes that the mailing occurred on the last of the filing period or within such a period. Any statement or affidavit made by an Applicant asserting such a timely filing must be made within one year of the last day of the filing period. 7) An application filed by mail that bears both a private business postage meter postmark date and a U.S Postal Service postmark date will be deemed to have been filed on the date that is the same as the U.S. Postal Service postmark date, even if the private business postage meter date is the earlier of the two postmark dates. If the last day of the filing period falls on Saturday, Sunday, or a legal holiday, an application that is mailed and postmarked on the next business day shall be deemed timely filed. If the County's offices are closed for business prior to 5:00 p.m. or for the entire day on which the deadline for filing falls, that day shall be considered a legal holiday. 8) Except as provided in sections 1603 and 1605 of the Revenue and Taxation Code, the Board has no jurisdiction to hear an application unless filed within the time periods specified above. Page 18 9) An application filed without the required filing fee will be deemed invalid and shall not be accepted by the Board. Prompt notice that the application is invalid will be given by the Clerk to the Applicant, and where applicable, the Applicant's agent. An Applicant or the Applicant's agent who received notice may refile during the filing period with payment of the filing fee. If the filing period has ended, the Applicant or the Applicant's agent shall be given 14 days from the date of the notice to submit the required filing fee in order to cure the invalid application. E. Amendments and Corrections. 1) An Applicant or an Applicant's agent may amend an application until 5:00 p.m. on the last day upon which the application might have been timely filed. 2) After the filing period has expired: a) An application that does not include the information required by subsection (C)(1) of this Rule is invalid and shall not be accepted by the Board. Notice that an application is invalid shall be given by the Clerk to the Applicant and, where applicable, the Applicant's agent. An Applicant or the Applicant's agent who has received notice shall refile within the appropriate filing period, or shall correct any errors and / or omissions within 14 days after notice was given that the application is incomplete. Disputes concerning the validity of an application shall be resolved by the Board in a validation hearing. b) The Applicant or the Applicant's agent may amend an application provided that the effect of the amendment is not to request relief additional to or different in nature from that originally requested. c) Upon request of the Applicant or the Applicant's agent, the Board, in its discretion, may allow the Applicant or the Applicant's agent to make amendments to the application in addition to those specified in subsections (a) and (b) to state additional facts claimed to require a reduction of the assessment that is the subject of the application. i) The Applicant or the Applicant's agent shall state the reasons for the request, which shall be made in writing and filed with the Clerk of the Board prior to any scheduled hearing, or may be made orally at the hearing. If made in writing, the Clerk shall provide a copy to the Assessor upon receipt of the request. ii) As a condition to granting a request to amend an application, the Board may require the Applicant to sign a written agreement extending the two-year period indefinitely provided in section 1604 of the Revenue and Taxation Code. iii) If a request to amend is granted, and upon the request of the Assessor, the hearing on the matter shall be continued by the Board for no less than 45 days, unless the parties mutually agree to a different period of time. iv) An Applicant or an Applicant's agent shall be permitted to present testimony and other evidence at the hearing to support a full value that may be different from the opinion of value stated on the application. The presentation of such testimony or other evidence shall not be considered a request to amend or an amendment to the application. Page 19 F. Claim for Refund. If a valid application is designated as a claim for refund pursuant to section 5097 of the Revenue and Taxation Code, the Applicant shall be deemed to have challenged each finding of the Board and to have satisfied the requirements of section 5097.02 of the Revenue and Taxation Code. G. Consolidation of Applications. The Board, on its own motion or on a timely request of the Applicant(s) or the Assessor, may consolidate applications when the applications present the same or substantially related issues of valuation, law, or fact. If applications are consolidated, the Board shall notify all parties of the consolidation. Rifle No. 5a VALIDITY HEARING. Validity Hearing. When the Clerk determines that an application is incomplete and the Applicant does not remedy the deficiency after the Clerk provides notice of its incompleteness under Rule 5(E)(2)(a), the application will be deemed invalid. Within 14 days afterthe date set forth in the notice of the Clerk for the Applicant to remedy any deficiency, the Applicant may request a hearing before the Board to determine the validity of the application. After receiving a request for a Validity Hearing, the Clerk shall set the matter for a hearing solely on the question of the validity of the application. The Clerk is entitled to a presumption that the Clerk's determination is correct, but an Applicant may present evidence to rebut the presumption or to establish an exception to the requirements of Rule 5 based on the circumstances. If the Board determines that the evidence presented at the validity hearing demonstrates that the application is complete, or that a valid exception to Rule 5 exists based on the circumstances, the Board will declare the application complete and the application will be scheduled for a hearing on the merits of the appeal at a future date. The Board may require the Applicant to sign a written agreement extending the two-year period indefinitely provided in section 1604 of the Revenue and Taxation Code. If the Board determines that the Clerk's determination was correct and the application was not complete, the Board will deny the application as incomplete and the case will be closed. A denial based on an incomplete application shall be considered a..final determination by.the.Board........ ... Rule No. 6 EXCHANGE OF INFORMATION. Reference: Property Tax Rule 305.1 A. Request for Information. When the assessed value of the property involved, before deduction of any exemption accorded the property, is $100,000 or less, the Applicant may file a written request for an exchange of information with the Assessor; and when the assessed value before deduction of any exemption exceeds $100,000, either the Applicant or the Assessor may request such an exchange. The request may be filed with the Clerk at the time an application for hearing is filed or may be submitted to the other party and the Clerk at any time prior to 30 days before the commencement of the hearing. For purposes of determining the date upon which the exchange was deemed initiated, the date of postmark affixed by the United States Postal Service, or the date certified by a bona fide courier service on the envelope or package containing the information, shall control. The Clerk shall, at the earliest opportunity, forward any request filed with the application or a copy thereof to the other party. The request shall contain the basis of the requesting party's opinion of value for each valuation date at issue and the following data: Page 1 10 1) COMPARABLE SALES DATA. If the opinion of value is to be supported with evidence of comparable sales, the properties sold shall be described by the APN, street address, or legal description sufficient to identify them. With regard to each property sold there shall be presented the approximate date of sale, the price paid, the terms of sale (if known), and the zoning of the property. 2) INCOME DATA. if the opinion of value is to be supported with evidence based on an income study, there shall be presented: the gross income, the allowable expenses, the capitalization method (direct capitalization or discounted cash flow analysis), and rate or rates employed. 3) CosT DATA. If the opinion of value is to be supported with evidence of replacement cost, there shall be presented: a) With regard to improvements to real property: the date of construction, type of construction, and replacement cost of construction. b) With regard to machinery and equipment: the date of installation, replacement cost, and any history of extraordinary use. C) With regard to both 'improvement and machinery and equipment: facts relating to depreciation, including any functional or economic obsolescence, and remaining economic life. The information exchanged shall provide reasonable notice to the other party concerning the subject matter of the evidence or testimony to be presented at the hearing. There is no requirement that the details of the evidence or testimony to be introduced must be exchanged. B. Transmittal of Data to Other Party. If the party requesting an exchange of data under the preceding subsection has submitted the data required therein within the specified time, the other party shall submit a response to the initiating party and to the Clerk at least 15 days prior to the hearing. The response shall be supported with the same type of data required of the requesting party. When the Assessor is the respondent, the Assessor shall submit the response to the address shown on the application or on the request for exchange of information, whichever is filed later. The initiating party and the other party shall provide adequate methods of submission to ensure to the best of their ability that the exchange of information process is completed at least 10 days prior to the hearing. C. Prohibited Evidence; New Material; Continuance. Whenever information has been exchanged pursuant to this Rule, the parties may introduce evidence only on matters pertaining to the information so exchanged unless the other party consents to introduction of other evidence. However, at the hearing, each party may introduce new material relating to the information received from the other party. If a party introduces such new material at the hearing, the other party, upon request, shall be granted a continuance for a reasonable period of time. Page 1 11 D. Nonresponse to Request for information. If one party initiates a request for information and the other party does not comply within the time specified in subsection (B), the Board may grant a postponement for a reasonable period of time. The postponement shall extend the time for responding to the request. The Board will set a new deadline for exchange of information. If the party fails to comply by the new deadline for exchange of information, the hearing will be convened as originally scheduled and the noncomplying party may comment on evidence presented by the other party but shall not be permitted to introduce other evidence unless the other party consents to such introduction. The information must be submitted 15 days prior to the subsequent hearing. Rule No. i PREHEARING CONFERENCE. Reference: Property Tax Rule 305.2 A. A prehearing conference may be set by the Clerk at the request of the Applicant or the Applicant's agent, the Assessor, or at the direction of the Board. The purpose of a prehearing conference is to resolve issues such as, but not limited to, clarifying and defining the issues, determining the status of exchange of information requests, stipulating to matters on which agreement has been reached, combining applications into a single hearing, bifurcating the hearing issues, and scheduling a date for the Board to consider evidence on the merits of the application. B. The Clerk shall set the matterfor a prehearing conference upon the request of either party and shall notify the Applicant or the Applicant's agent and the Assessor of the time and date of the conference. Notice of the time, date, and place of the conference shall be given not less than 20 days prior to the conference, unless the Assessor and the Applicant stipulate in writing to a shorter notice period. Rule No. 8 APPLICATION FOR EQUALIZATION. Reference: .. Property Tax Rule 305:3. A. General. In addition to any rights of appeal of escape or supplemental assessments as described in State Property Tax Rule No. 305(D)(3), if the result of an audit discloses property subject to an escape assessment for any year covered by the audit, then, pursuant to section 1505 of the Revenue and Taxation Code, an application may be filed for review, equalization, and adjustment of the original assessment of all property of the Applicant at the location of the profession, trade, or business for that year, except any property that has previously been equalized for the year in question. B. Definitions. For purposes of section (A) of this Rule: 1) "Audit" means any audit of the books and records of a taxpayer engaged in a profession, trade, or business who owns, claims, possesses, or controls locally assessable business tangible personal property and trade fixtures within the County. Page 1 12 2) "Property subject to an escape assessment" means any individual item of the Applicant's property that was under assessed or not assessed at all when the Assessor made the original assessment of the Applicant's property, and which has not been previously equalized by an appeals board, regardless of whether the Assessor actually makes or enrolls an escape assessment. Property is subject to an escape assessment even if the audit discloses an overassessment of another portion of an item of the property, and the amount of the underassessment could be offset completely by the amount of overassessment. If the audit discloses that any property was subject to an escape assessment, the Assessor shall include that fact as a finding presented to the taxpayer in the Assessor's written findings. If no such finding is made by the Assessor, the taxpayer may file an application and present evidence to the Board of the existence and disclosure of property subject to escape assessment. For purposes of this Rule only, "material value" means value no less than one percent of the audited value of the taxpayer's trade fixtures and tangible personal property for the year under audit. If the Board determines that property subject to escape assessment was disclosed as a result of an audit, the Board shall permit the taxpayer's section 469 appeal. 3) "Result of an audit" means the final conclusions reached by the Assessor during the audit process and shall include a description of any property subject to escape assessment as noted in the audit work papers or as identified in writing by the taxpayer. 4) "Original assessment" means the assessment and any subsequent roll corrections or roll changes prior to the date of the commencement of the audit for the roll year for which the result of the audit discloses property subject to an escape assessment. 5) "All property of the Applicant" means any property, real or personal, assessed to Applicant, orthe Applicant's statutory legal predecessor in interest, at the location of the profession, trade, or business for the year of the audit. 6) "Location of the profession, trade, or business" means a site, as determined by the Board, where the property subject to the escape assessment is located. Site includes all property within the same appraisal unit as the property that is subject to escape assessment. Site also includes other property not within the same appraisal unit as the property that is subject to escape assessment, when the other property and the property that escaped assessment function as part of the same economic unit of profession, trade, or business. A "location of the profession, trade, or business" may include multiple parcels of real property, noncontiguous parcels, parcels with separate addresses, and parcels in separate revenue districts within the County. 7) "Property that has been previously equalized for the year in question" means that the Board has previously made a final determination of full value for that item, category, or class of property that was the subject of an assessment appeals hearing or was the subject of a stipulated agreement approved by the Board. An item, category, or class or property, or portion thereof, shall be deemed to have been the subject of a hearing or of a stipulated agreement only to the extent the Board's decision or the stipulated agreement specifically identify the value of such item, category, or class, or portion thereof, as having been contested and resolved at hearing or as having been agreed to by the parties in stipulation. Page 113 C. Notice of Audit Results. Upon completion of an audit of the Applicant's books and records, the Assessor shall notify the Applicant in writing of the results of the audit as defined in subsection (B)(3) of this Rule for all property, locations, and years that were the subject of the audit. At the request of the Applicant, the Assessor shall permit the Applicant or designated representative to inspect or copy any information, documents, or records relating to the audit in accordance with the provisions of Revenue and Taxation Code 408. D. Noticing for Filing an Application. An application shall be filed with the Clerk no later than 60 days after the date of mailing by which the Applicant is notified that the result of the audit has disclosed property subject to escape assessment. The notice shall be mailed to the Applicant by regular United States mail directed to the Applicant at the Applicant's latest address known to the Assessor, unless, prior to the mailing of the notice, the Assessor is notified in writing by the Applicant of a change in address. The notice for purposes of filing an application shall be one of the following, depending upon the conclusion(s) of the audit: 1) Where an escape assessment is enrolled by the Assessor, the notice shall be the tax bill based upon the results of the audit and resulting escape assessment(s). 2) Where the Assessor does not enroll an escape assessment resulting from the audit or when the escape assessment is enrolled but offset pursuant to Revenue and Taxation Code section 533, the Assessor's written notification of the audit results for the property, locations, and each year that were the subject of the audit as described in section (C) of this Rule shall be the notice. The notice of audit results showing property subject to escape assessment for each year shall indicate that it is the notice of the Applicant's right to file an application. ..E. -Jurisdiction of the Board: Nothing in this Rule shall be interpreted to limit or enlarge a Board's jurisdiction under specific statutory provisions or other Rules of this section. Rule No. 9 BASE YEAR VALUE PRESUMPTION. Reference: Property Tax Rule 305.5 A. The Board decision that the full cash value, as defined in section 110 of the Revenue and Taxation Code, is lower than the adjusted base year value (the base year value adjusted to reflect inflation as prescribed by section 110.1, subdivision (f), of the Revenue and Taxation Code) will not establish a new base year value, unless the base year value is the subject of the appeal. Any base year value determined by a local board of equalization, an assessment appeals board, or by a court for any 1975 assessment shall be conclusively presumed to be the base year value of the property assessed. B. The full cash value determined for property that is purchased, is newly constructed, or changes ownership after the 1975 lien date, shall be conclusively presumed to be the base year value, unless an application for equalization is filed: 1) Within the time period specified in section 1605 of the Revenue and Taxation Code following a determination of new construction or change in ownership; Page 114 2) During the regular equalization period provided for in section 1603 of the Revenue and Taxation Code for the year in which the assessment is placed on the assessment roll, or is filed during the regular equalization period in any of the three succeeding years. Any determination of full cash value by the Board, or by a court of law resulting from such filing shall be conclusively presumed to be the base year value beginning with the lien date of the assessment year in which the appeal is filed; or 3) At any time after the time period specified in (1) or (2) if the Applicant claims that an erroneous change in ownership determination occurred. C. Any base year value determined pursuant to section 51.5 of the Revenue and Taxation Code shall be conclusively presumed to be the base year value unless an application is filed during the regular equalization period in the year in which the error was corrected or during the regular equalization period in any of the three succeeding years. Once an application is filed, the base year value determined pursuant to that application shall be conclusively presumed to be the base year value for that assessment event. D. An application for equalization made pursuant to sections 1603 and 1605 of the Revenue and Taxation Code, when determined, shall be conclusively presumed to be the base year value for that assessment event. Rule No. 10 COPY OF APPLICATION, AMENDMENT, AND CORRECTION To ASSESSOR. Reference: Property Tax Rule 306 The Clerk shall transmit to the Assessor a copy of each application for a change in assessment and each written request for amendment or correction that is received. A reasonable time shall be allowed before the hearing for the Assessor to obtain information relative to the property and the assessment thereof. Rule No. 11 NOTICE OF HEARING. Reference: Property Tax Rule 307 A. After the filing of an application for reduction of an assessment, the Clerk shall set the matter for hearing and notify the Applicant or the Applicant's agent in writing by personal delivery or by depositing the notice in the United States mail directed to the address given in the application. If requested by the Assessor or the Applicant, the Clerk may electronically transmit the notice to the requesting party. The notice shall designate the time and place of the hearing. It shall also include a statement that the Board is required to find the full value of the property from the evidence presented at the hearing and that the Board can raise, under certain circumstances, as well as lower or confirm the assessment being appealed. The notice shall include a statement that an application for a reduction in the assessment of a portion of an improved real property (e.g., land only or improvements only) or a portion of installations which are partly real property and partly personal property (e.g., only the improvement portion or only the personal property portion of machinery and equipment) may result in a reassessment of all property of the Applicant at the site which may result in an increase in the unprotested assessment of the other portion or portions of the property, which increase will offset, in whole or in part, any reduction in the protested assessment. B. The notice shall be given no less than forty-five days prior to the hearing unless a shorter notice period has been stipulated to by the Assessor and the Applicant or the Applicant's agent pursuant to section 1605.6 of the Revenue and Taxation Code. Page 1 15 C. The Clerk shall notify the Assessor of the time and place of the hearing. D. When proposing to raise an assessment on its own motion without an application for reduction pending before it, the Board shall give notice of the hearing in the manner provided below not less than 20 days prior to the hearing unless: 1) notice is waived by the Applicant or the Applicant's agent in writing in advance of the hearing; 2) notice is waived orally at the time of the hearing; or 3) a shorter notice period is stipulated to by the Assessor and Applicant or the Applicant's agent. The notice shall be given to the Applicant as shown on the latest assessment roll by depositing the notice in the United States mail directed to the Applicant at the latest address of the Applicant available to the Assessor on file in the records in the Assessor's Office. It shall contain: 1) A statement that a hearing will be held before the Board to determine whether or not the assessment shall be raised; 2) The time and place of the hearing; 3) The assessor's parcel number or numbers of the property as shown on the local roll; 4) A statement that the Board is required to find the full value of the property from the evidence presented at the hearing; 5) The amount by which it is proposed to raise the assessment. Rule No. 12 WITHDRAWAL. All withdrawals must be submitted in writing and may be done by completing an Assessment Appeal Withdrawal form which can be found on the Clerk of the Board — Assessment Appeals website or on the State Board of Equalizationis website and is final upon approval of the Board. The Board may; for good cause allow a withdrawal to be rescinded. Rule No. 13 REQUEST roll FINDINGS. Reference: Property Tax Rule 308 A. If an Applicant or the Assessor desires written findings of fact, the request must be in writing and submitted to the Clerk before commencement of the hearing, and the required fee must be paid prior to the conclusion of the hearing. The requesting party may abandon the request and waive findings at the conclusion of the hearing. If the requesting party abandons the request at that time, the other party may orally or in writing renew the request at the conclusion of the hearing and accompany the request with payment of the required fee or deposit. The County Board of Supervisors has imposed a reasonable fee to cover the expense of preparing the findings and conclusions. If, at the conclusion of the hearing, a party requesting written findings has failed to pay the required fee, the Board need not prepare written findings. The Board may deny a request made after the conclusion of the hearing that seeks to waive written findings. The requesting party must pay a fee for written findings of fact in the amount of $10.00. The fee is refundable only if the request for preparation of written findings has been withdrawn prior to the close of the hearing on the assessment appeal. Page [16 B. The written findings of fact shall fairly disclose the Board's findings on all material points raised in the application and at the hearing. The findings shall also include a statement of the methods of valuation used in determining the full value of the property. The Board shall provide findings as required by State Property Tax Rule No. 325, unless a longer period of time is agreed to between the parties. Rule No. 14 CONFLICT OF INTEREST. A. Section 1624.2 of the Revenue and Taxation Code provides that "no member of an assessment appeals board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in eitherthe subject matter of or a party to the proceeding of such nature that it could reasonably be expected to influence the impartiality of his judgment in the proceeding." A violation of this section establishes cause for removal under section 1625 of the Revenue and Taxation Code, which allows a board of supervisors to remove any member of an Assessment Appeals Board for cause. B. Each Board mem ber is subject to Chapter 7, Article 1 of the Political Reform Act (Government Code section 87100 et seq.) which prohibits a member from making or attempting to influence a governmental decision in which the member has a financial interest. Board members shall disqualify themselves promptly upon becoming aware of any potential violation of these provisions. C. Board members may disqualify themselves from any matter pending before the Board for any reason which the members deem to constitute good cause. The reason shall be stated on the record. D. If a Board member knows prior to the hearing that he/she may disqualify themselves, the Board member shall notify the Clerk immediately upon a conflict so that an alternate member can be made available. Rule No. 15 APPLICATION FOR EQUALIZATION BY A BOARD MEMBER. Reference: Property Tax Rule 308.6 An application for equalization filed pursuant to section 1603 or 1605 of the Revenue and Taxation Code by a Board member shall be heard by a neighboring jurisdiction. Rule No. 16 HEARING. Reference: Property Tax Rule 309 A. The Board generally meets on the second Wednesday of each month during the months of October through May. The Board will continue to sit from time to time until the business of assessment appeals is completed. At its October meeting of the new roll year, the Board will adopt a schedule forthe following year. The yearly calendar for the Assessment Appeals Board can be found on the County's Clerk of the Board website. 1) Regular meetings begin at 9.00 a.m., in the County's Board of Supervisors Chambers, 25 County Center Drive, Suite 205, Oroville, California 95965, unless alternate times and locations are determined by the Board. Nothing herein requires the Board to conduct hearings prior to the final day for filing applications. Special meetings of the Board may be called as deemed necessary, provided there is adequate time for notification of all parties and the public. The Board may adjourn any regular or special meeting to a time and place specified in the order of adjournment. Page 1 17 B. A hearing must be held and a final determination made on the application within two years of the timely filing of an application for reduction in assessment submitted pursuant to subdivision (a) of section 1603 of the Revenue and Taxation Code, unless the Applicant or the Applicant's agent and the Board mutually agree in writing or on the record to an extension of time. C. If the hearing is not held and a determination is not made within the time specified in subsection (B) of this section, the Applicant's opinion of value stated on the application shall be conclusively determined by the Board to be the basis upon which property taxes are to be levied, except when: 1) The Applicant has not filed a timely and complete application; or 2) The Applicant has not submitted a full and complete property statement as required by law with respect to the property which is the subject of the application; or 3) The Applicant has not complied fully with a request for the exchange of information under State Property Tax Rule No. 305.1 orwith the provisions of subdivision (d) of section 441 of the Revenue and Taxation Code; or 4) Controlling litigation is pending. "Controlling litigation" is litigation which is: a) Pending in a state or federal court whose jurisdiction includes the county in which the application is filed; and b) Directly related to an issue involved in the application, the court resolution of which would control the resolution of such issue at the hearing; or 5) The Applicant has initiated proceedings to disqualify a Board member pursuant to Revenue and .............. Taxation Code section 1624.4 Within 90 days o the expiration o the two-year periodrequire ..y Revenue and Taxation Code section 1604. D. For applications involving base year value appeals that have not been heard and decided by the end of the two-year period provided in section 1604 of the Revenue and Taxation Code and where the two-year period has not been extended pursuant to subsections (B) or (C) of this section, the Applicant's opinion of value will be entered on the assessment roll for the tax year or years covered by the pending application, and will remain on the roll until the fiscal year in which the Board makes a final determination on the application. No increased or escape taxes other than those required by a change in ownership or new construction, or resulting from application of the inflation factor to the Applicant's opinion of value shall be levied for the tax years during which the Board fails to act. For applications appealing decline in value and personal property assessments that have not been heard and decided by the end of the two-year period provided in section 1604, the Applicant's opinion of value will be enrolled on the assessment roll for the tax year or years covered by the pending application. E. if the Applicant has initiated proceedings pursuant to subsection (C)(5) of this Rule, the two-year period described in subsection (B) shall be extended 90 days. Page 118 The Applicant shall not be denied a timely hearing and determination pursuant to subsection (B) of this Rule, by reason of any of the exceptions enumerated in subsection (C) herein, unless, within two years of the date of the application, the Board, or the Clerk at the direction of the Board, gives the Applicant and / or the Applicant's agent written notice of such denial. The notice shall indicate the basis for the denial and inform the Applicant of its right to protest the denial. If requested by the Applicant or the Applicant's agent, the Clerk shall schedule a hearing on the validity of the application and shall so notify the Applicant, the Applicant's agent, and the Assessor. G. When a hearing is postponed or not scheduled because controlling litigation is pending, the notice to the Applicant shall identify the controlling litigation by the name of the case, the court number or the docket number of the case, and the court in which the litigation is pending. If a hearing is postponed because controlling litigation is pending, the hearing must be held and a final determination made within a period of two years after the application is filed, excluding the period of time between the notice of pending litigation and the date that the litigation becomes final. H. The Clerk may schedule a validity hearing to determine whether an application was accepted in error. Rule No. 17 QUORUM AND VOTE REQUIRED. Reference: Property Tax Rule 311 A. No hearing before the Board shall be held unless a quorum of two Board members is present. Except as otherwise provided in State Board of Equalization Rule 310, no decision, determination, or order shall be made by the Board by less than a majority vote of all the members of the Board who have been in attendance throughout the hearing. B. if either party so demands, a hearing must be held before the full Board. In the event that only a quorum is present and the Applicant demands a hearing before the full Board, the Board may request that the Applicant extend the two-year period provided in section 1604 of the Revenue and Taxation Code if the demand precludes the matter from being heard and decided before the expiration of the two-year period. If the Applicant does not extend the two-year period as requested, the Board may deny the Applicant's demand for a hearing before a full Board. C. If a hearing takes place before the Board consisting of an even number of members and they are unable to reach a majority decision, the application shall be reheard before the full Board. Rule No. 18 HEARINGS RECORDED. Reference: Property Tax Rule 312 A. All hearings of the Board shall be recorded. B. Any person may purchase a copy of the recording of that portion of a hearing that is open to the public upon payment of a reasonable fee, provided the request to purchase has been made within 60 days after the final determination of the Board. C. The County does not regularly provide a stenographic reporter. The Applicant, at the Applicant's own expense, may have the hearing reported by a stenographer. Page 119 D. Unless all parties and the Clerk agree otherwise, any transcript of a proceeding must be prepared and paid for by the party requesting it, based on a copy of the Clerk's official audio recording made by the party. The party must provide a copy of the transcript to the Clerk as soon as it is completed. Any party which believes the transcript contains trade secret materials, or is otherwise exempt from disclosure under the California Public Records Act (Government Code section 6250 et seq.), bears the burden of demonstrating facts sufficient to support the claimed exemption(s). The party will also be required to agree in writing to defend and hold the County harmless if the County denies a public records request on the basis of the party's asserted exemption(s) and legal action is initiated against the County. Rule No. 19 HEARING PROCEDURE. Reference: Property Tax Rule 313 A. Hearings on applications shall proceed as follows: 1) The Chair shall announce the number of the application and the name of the Applicant. The Chair shall then determine if the Applicant or the Applicant's agent is present. If neither is present, the Chair shall ascertain whether the Clerk has notified the Applicant of the time and place of the hearing. If the notice has been given and neither the Applicant nor the Applicant's agent is present, the application shall be denied for lack of appearance, or, for good cause of which the Board is timely informed prior to the hearing date, the Board may postpone the hearing. If the notice has not been given, the hearing shall be postponed to a later date and the Clerk directed to give proper notice thereof to the Applicant. The denial of an application for lack of appearance by the Applicant, or the Applicant's agent, is not a decision on the merits of the application and is not subject to the provisions of State roperty ax Rule No. 326. Rule No. authorizes reconsideration of the denial where the Applicant furnishes evidence of good cause for the failure to appear or to make a timely request for postponement and files a written request for reconsideration within a period set by the Board. Any request for reconsideration of a denial for lack of appearance must be filed within 30 days from the date of mailing of the notification of the denial. Applicants who fail to request reconsideration within the period set, or whose request for reconsideration is denied, may refile an appeal of the base year value during the next regular filing period in accordance with section 80 of the Revenue and Taxation Code so long as the refile is made within three years of the establishment of the base year value pursuant to section 80. 2) If the Applicant or the Applicant's agent is present, the Clerk shall administer the oath to the Applicant and the Assessor. The Chair shall inquire as to the nature of the application, the assessed value as it appears on the local roll, and the Applicant's opinion of the value of the property. The Chair may request that either or both parties briefly describe the subject property, the issues the Board will be requested to determine, and any agreements or stipulations agreed to by the parties. 3) The Board shall determine who has the burden of proof. Whoever is determined to have the burden of proof shall present their evidence first. The Board shall not require the Applicant to present evidence first when the hearing involves: Page 120 a) The assessment of an owner -occupied single-family dwelling or the appeal of an escape assessment, and the Applicant has filed an application that provides all of the information required in State Property Tax Rule No. 305(C) and has supplied all information as required by law to the Assessor: In those instances, the Chair shall require the Assessor to present its case to the Board first. b) A change in ownership and the Assessor has not enrolled the purchase price, and the Applicant has provided the change of ownership statement required by law. The Assessor bears the burden of proving by a preponderance of the evidence that the purchase price, whether paid in money or otherwise, is not the full cash value of the property. C) A penalty portion of an assessment. d) With respect to escape assessments, the presumption in favor of the Applicant provided in State Property Tax Rule No. 321(D) does not apply to appeals resulting from situations where an Applicant failed to file a change in ownership statement, a business property statement, or to obtain a permit for new construction. e) When the Assessor requests a higher assessed value as discussed in D below. B. All testimony shall be taken under oath or affirmation. C. The hearing need not be conducted according to technical rules relating to evidence and witnesses. The hearing will follow informal rules of evidence. 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. However, the Applicant cannot present just any information; it must be the kind of independent information that a reasonable person would rely on when valuing the property in question. The burden of paying taxes is not relevant evidence. Failure to enter timely objection to evidence constitutes a waiver of the objection. Objections are discouraged except where unfairness or prejudice would otherwise result. The Board may act only upon the basis of proper evidence admitted into the record. Board members may not act or decide an application based upon consideration of prior knowledge of the subject property, information presented outside of the hearing, or personal research. A full and fair hearing shall be accorded to the application. There shall be reasonable opportunity for the presentation of evidence, for cross- examination of all witnesses and materials proffered as evidence, for argument, and for rebuttal. The party having the burden of proof shall have the right to open and close the argument. D. When the Assessor requests the Board find a higher assessed value than the Assessor placed on the roll, and offers evidence to support the higher value, the Chair shall determine whether or not the Assessor gave notice in writing to the Applicant or the Applicant's agent by personal delivery or by deposit in the United States mail directed to the address given on the application. If notice and a copy of the evidence offered has been supplied at least 10 days prior to the hearing, the Assessor may introduce such evidence at the hearing. When the Assessor proposes to introduce evidence to support a higher assessed value than the value on the roll, the Assessor no longer has the presumption accorded in State Property Tax Rule No. 321(A) and the Assessor shall present evidence first at the hearing, unless the Applicant has failed to supply all the information required by law to the Assessor. The foregoing notice requirement shall not prohibit the Board from a finding of a higher assessed value when it has not been requested by the Assessor. Page 121 E. After an application for changed assessment has been filed, Board members are prohibited from discussing the application with proponents, opponents, or other interested parties, except in the course of and during the public hearing and authorized private deliberations thereon. Case information provided to the Clerk must not be provided to Board members in advance of the scheduled hearing date because of the possibility that such information may change or not be admitted in evidence, with the exception of any motions or pre -hearing briefs filed by either party. No member, however, is prohibited from discussing a pending matter with the Clerk or the County legal advisor. The parties should provide six (6) copies of all admissible evidence to the Clerk at the time of the hearing. For the purpose of these policies and procedures, the Applicant shall be deemed to have received any notice which the Assessor put into the United States mail first class postage prepaid. F. Hearings by the Board shall be open, accessible, and audible to the public except that: 1) Upon conclusion of the evidentiary portion of the hearing, the Board may take the matter under submission and deliberate in private in reaching a decision, and 2) The Board may grant a request by the Applicant or the Assessor to close to the public a portion of the hearing relating to trade secrets. For purposes of this Rule, a "trade secret" is that information defined by section 3426.1 of the Civil Code. Such a request may be made by filing with the Clerk a declaration under penalty of perjury that evidence is to be presented by the Assessor or the Applicant that relates to trade secrets whose disclosure to the public will be detrimental to the business interests of the owner of the trade secrets. The declaration shall state the estimated time it will take to present the evidence. Only evidence relating to the trade secrets may be presented during the time the hearing is closed, and such evidence shall be confidential unless otherwise agreed by the party to whom it relates:........ .. . . . . ... .. ..... ..... ... Rule NO. 20 LEGAL COUNSEL. Reference: Property Tax Rule 314 The Board shall be advised and assisted by the County legal advisor who shall give advice and assistance to the Board on legal, procedural, and substantive matters. When giving advice and assistance to the Board, the County legal advisor may participate in the hearings and may ask questions of the Applicant and Assessor. Rule No. 21 EXAMINATION Or APPLICATION BY HOARD. Reference: Property Tax Rule 316 A. Except as hereinafter provided, no reduction of an assessment or change in ownership or new construction determination shall be made unless the Board examines, on oath, the Applicant or the Applicant's agent concerning the value of the property and / or the facts upon which the change in ownership or new construction determination is based, and the Applicant orthe Applicant's agent attends and answers all questions pertinent to the inquiry. B. In the event there is filed with the Board a written stipulation, signed by the Assessor and by the person affected or the authorized agent making the application, as to the full value and assessed value of the property and / or a determination regarding a change in ownership or new construction, which stipulation sets forth the facts upon which the agreed upon value is premised, the Board may, at a public hearing: Page 122 1) By motion accept the stipulation, waive the appearance of the person affected or the agent, and change the assessed value in accordance with section 1610.5 of the Revenue and Taxation Code; or, 2) Reject the stipulation or set or reset the application for reduction for hearing. C. Generally the Board does not require the presence of the Applicant or agent when it considers written stipulations. The Board may defer its decision on a proposed stipulation when it desires further information or clarification which is not immediately available from the Assessor at the hearing. D. The Board may, in its decision, waive the examination of the Applicant or the Applicant's agent if the Board and the Assessor are satisfied that the issues raised by the application and the facts pertaining thereto have been fully considered by the Board in previous years or fully presented in the application, and if the Applicant or the Applicant's agent requests such waiver in the application. The Board shall consult with the Assessor and shall act promptly on any request for waiver and give written notice of its decision no less than 30 days before commencement of the hearing on the application. If the Board waives the examination of the Applicant or the Applicant's agent, it shall decide the case on the merits of the application and on the basis of any evidence properly produced at the hearing by the Assessor. Rule No. 22 PERSONAL APPEARANCE By APPLICANT; APPEARANCE By AGENT. Reference: Property Tax Rule 317 A. The Applicant must appear personally at the hearing or be represented by an agent, unless the Applicant's appearance has been waived by the Board in accordance with State Property Tax Rule No. 316. If the Applicant is represented by an agent, the agent shall be thoroughly familiar with the facts pertaining to the matter before the Board. 1) If the application was filed by the Applicant, any person who appears at the hearing (except a California licensed attorney retained by the Applicant or a person mentioned in subsections (C), (D), or (E)) purporting to act as agent for the Applicant shall first file with the Cleric a written authorization signed by the Applicant to represent the Applicant at the hearing. 2) If at the hearing the Applicant is represented by a person other than the person who was originally authorized by the Applicant to appear at the hearing, that person shall present to the Board a written authorization signed by the Applicant indicating the Applicant's consent to the change in representation. 3) The written authorization required pursuant to this Rule shall include the information required by State Property Tax Rule No. 305(A) and shall clearly state that the agent is authorized by the Applicant to appear at hearings before the Board. B. if the property is held in joint or common ownership or in co -ownership, the presence of the Applicant or any one of the owners shall constitute a sufficient appearance. C. Where the Applicant is a corporation, limited partnership, or a limited liability company, the business entity shall make an appearance by the presence of any officer, employee, or an authorized agent, thoroughly familiar with the facts pertaining to the matter before the Board. Page 123 D. Spouses may appear for each other, children may appear for parents, or vice versa. A domestic partner registered with the State may also appear for their partner. E. If an agent is previously authorized by the Applicant to file an application, no further authorization is required for that agent to represent the Applicant at the subsequent hearing. Rule No. 23 BURDEN OF PROOF. Reference: Property Tax Rule 321 A. Subject to exceptions set by law, it is presumed that the Assessor has properly performed its duties. The effect of this presumption is to impose upon the Applicant the burden of proving that the value on the assessment roll is not correct, or, where applicable, the property in question has not been otherwise correctly assessed. The Applicant must present independent evidence relevant to the full value of the property or other issue presented by the application. B. If the Applicant has presented evidence, and the Assessor has also presented evidence, then the Board must weigh all of the evidence to determine whether it has been established by a preponderance of the evidence that the Assessor's determination is incorrect. The presumption that the Assessor has properly performed its duties is not evidence and shall not be considered by the Board in its deliberations. C. The Assessor has the burden of establishing the basis for imposition of a penalty assessment. D. Exceptions to subsection (A) are applied in any hearing involving the assessment of an owner -occupied single-family dwelling or an escape assessment. In such instances, the presumption in section 167 of the Revenue and Taxation Code affecting the burden of proof in favor of the Applicant who has supplied all information to the Assessor as required by law imposes upon the Assessor the duty of rebutting the presumption in favor of the Applicant by the submission of evidence supporting the assessment. In hearings involving change in ownership, except as provided in section 110 of the Revenue and Taxation Code, the purchase price is rebuttably presumed to be the full cash value. The party seeking to rebut the presumption bears the burden of proof by a preponderance of the evidence. In weighing evidence, the Board shall apply the same evidentiary standard to the testimony and documentary evidence presented by the Applicant and the Assessor. No greater relief may be granted than is justified by the evidence produced during the hearing. Rule No. 24 POSTPONEMENTS ANO CONTINUANCES. Reference: Property Tax Rule 323 A. The Board has delegated decisions concerning postponement to the Cleric in accordance with these rules. Requests for postponement shall be considered as far in advance of the hearing date as is practicable. B. The Applicant and / or the Assessor shall be allowed one postponement as a matter of right made in writing at least 21 days before the hearing. Page 124 C. Any request for a late, second, or subsequent postponement must be in writing and must be received by the Clerk no later than 4:00 pm at least three business days in advance of the hearing. For Wednesday hearings with no intervening holidays, the postponement must be requested no later than 4:00 pm the Friday before the hearing. If both sides agree to the postponement, it will be granted but the parties will be required to waive their right to 45 days' notice of the hearing. If a party objects, the matter will be set for a hearing before the Board to determine whether good cause for the requested postponement exists. D. At the hearing, the Board may continue a hearing to a later date. The same Assessment Appeals Board panel must hear the continued matter. If the Applicant requests a continuance within 90 days of the expiration of the two-year period specified in section 1604 of the Revenue and Taxation Code, the Board may require a written extension signed by the Applicant extending and tolling the two-year period indefinitely subject to termination of the agreement by 120 days' written notice by the Applicant by completing a Waiver to Extend Hearing on Application For Changed Assessment (BOE - 305 -W REV.01(09-10)). The Clerk shall inform the Applicant or the Applicant's agent and the Assessor in writing of the time and place of the continued hearing not less than 10 days priorto the new hearing date, unless the parties agree in writing or on the record to waive written notice. Rule No. 25 DECISION. Reference: Property Tax Rule 324 A. Determination of Full Value, Classification, Change in Ownership, or Other Issues. Acting upon proper evidence before it, the Board shall determine the full value of the property, including land, improvements, and personal property, which is the subject of the hearing. The determination of the full value shall be supported by a preponderance of the evidence presented during the hearing. The Board shall consider evidence of value derived by the use of any of the valuation methods described in State Property Tax Rule No. 305.1. It shall determine whether the method(s) used was (were) properly applied, considering the type of property assessed, governmentally imposed land use restrictions, and any recorded conservation easements as described in Civil Code section 815.1 et seq., by examiningthe factual data, the presumptions, and the estimates relied upon. The Board shall also determine the classification, amount, and description of the property that is the subject of the hearing, the existence of a change in ownership or new construction, or any other issue that is properly before the Board, or that is necessary to determine the full value of the property. The Board shall provide the Clerk such details as are necessary for the implementation of the Board's decision. B. Jurisdiction. The Board's authority to determine the full value of property or other issues, while limited by the laws of this State and the laws of the United States and usually exercised in response to an application for equalization, is not predicated on the filing of an application nor limited by the Applicant's request for relief. When an application for review includes only a portion of an appraisal unit, whether real property, personal property, or both, the Board may nevertheless determine the full value, classification, or other facts relating to other portions that have undergone a change in ownership, new construction, or a change in value. Page 125 Additionally, the Board shall determine the full value of the entire appraisal unit whenever that is necessary to the determination of the full value of any portion thereof. The Board is not required to choose between the opinions of value promoted by the parties to the appeal, but shall make its own determination of value based upon the evidence properly admitted at the hearing. An appraisal unit of property is a collection of assets that functions together, and that persons in the marketplace commonly buy and sell as a single unit or that is normally valued in the marketplace separately from other property, or that is specifically designated as such by law. C. Valuation Principles. The Board, the Applicant, and appraisal witnesses shall be bound by the same principles of valuation that are legally applicable to the Assessor. D. Comparable Sales. When valuing a property by a comparison with sales of other properties, the Board may consider those sales that, in its judgment, involve properties similar in size, quality, age, condition, utility, amenities, site location, legally permitted use, or other physical attributes to the property being valued. When valuing property for purposes of either the regular roll or the supplemental roll, the Board shall not consider a sale if it occurred more than 90 days after the date for which value is being estimated. The provisions for exclusion of any sale occurring more than 90 days after the valuation date do not apply to the sale of the subject property. The Board shall presume that zoning or other legal restrictions, of the types described in Revenue and Taxation Code section 402. 1, on the use of either the property sold orthe property being valued will not be removed or substantially modified in the predictable future unless sufficient grounds as set forth in that section are presented to the Board to overcome that presumption. E. Findings of Fact. When written findings of fact are made, they shall fairly disclose the Board's findings on all material points raised in the application and at the hearing. The findings shall also include ......... ....... ......... ................. a statement of the method or methods of valuation used in determining the full value of the property or its components. Rule No. 26 NOTICE AND CLARIFICATION OF DECISION. Reference: Property Tax Rule 325 A. At the conclusion of the hearing, the Board will take the matter under submission. The decision becomes final when: 1) The vote is entered into the record at the conclusion of the hearing provided no findings of fact are requested by either party, and all parties are present at the hearing or the hearing is subject to stipulation by both parties. The Board may provide a written notice of the decision. 2) A written notice of the decision is issued provided no findings of fact are requested by either party. The Board shall issue a written notice of the decision no later than 120 days after the conclusion of the hearing. The Clerk shall notify the Applicant in writing of the decision of the Board by United States mail addressed to the Applicant or to the Applicant's agent at the address given in the application. Page 1 26 3) A written notice of the decision is issued or the findings of fact are issued, whichever is earlier, provided findings of fact are requested before the commencement of the hearing. The Board shall issue a written notice of the decision no later than 120 days after the conclusion of the hearing. If so requested by an Applicant or an Applicant's agent, the determination shall become final upon issuance of the findings of fact which the Board shall issue no later than 180 days after the conclusion of the hearing. Such a request must be made by the Applicant or the Applicant's agent prior to or at the conclusion of the hearing. If the conclusion of the hearing is within 180 days of the expiration of the two-year period specified in section 1604 of the Revenue and Taxation Code, the Applicant shall agree in writing to extend the two-year period. The extension shall be for a period equal to 180 days from the date of the conclusion of the hearing. Either party or the Clerk may submit a written request for clarification about the details of the decision, but such clarification shall not alter the final determination of the Board. C. In any case in which findings of fact are requested, the Board may require one or both parties to prepare findings of fact and submit them to the Board for review, as well as submit the proposed findings to the opposing party for comment as required by State Property Tax Rule No. 325. The copy provided to the Board must be in electronic format unless the party does not have reasonable access to a computer. If both parties prepare proposed findings of facts, no opportunityto review and comment need be provided. Rule No. 27 RECONSIDERATION AND REHEARING. Reference: Property Tax Rule 326 A. The decision of the Board upon an application is final. The Board shall not reconsider or rehear an application or modify a decision unless: 1) The decision reflects a ministerial clerical error; or 2) The decision was entered as the result of the Applicant's failure to appear for the hearing and within the period established pursuant to State Property Tax Rule No. 313, the Applicant furnishes evidence establishing, to the satisfaction of the Board, good cause for the failure to appear. B. At any time before the Board announces its decision on the matter, the Board on its own motion may reopen any matter pending before it and set it for further hearing to receive additional evidence or to obtain clarification of issues from any party or parties. Page 1 27 RESOLUTION ADOPTING RULES OF NOTICE AND PROCEDURES OF BUTTE COUNTY ASSESSMENT APPEALS BOARD WHEREAS, Butte County Code Section 21-54 requires that the rules of notice and procedure, including all rules of evidence, for proceedings before the Assessment Appeals Board shall be provided for by resolution; and WHEREAS, the provisions of the Revenue and Taxation Code and the California Administrative Code have changed since the last adoption of the rules of notice and procedure. NOW, THEREFORE, BE IT RESOLVED that the rules of notice and procedure, as hereby amended, attached hereto as Exhibit "A," are, and the same shall be, the rules of notice and procedure of the Butte County Assessment Appeals Board. PASSED AND ADOPTED by the Butte County Board of Supervisors this 3rd day of July, 1984 by the following vote: AYES: Supervisors Dolan, Fulton, Moseley, Wheeler and Chairman Saraceni ...................................................................................................................................................................................................................................................... ................. ....... ...... NOES: None ABSENT: None NOT VOTING: None AL SARACENI, Chairman Butte County Board of Supervisors ATTEST: MARTIN J. NICHOLS, Chief Administrative Officer and C1erk'of the Board RULES OF NOTICE AND PROCEDURE OF THE ASSESSMENT APPEALS BOARD OF THE COUNTY OF BUTTE 1. DEFINITIONS AND GENERAL PROVISIONS. The provisions set forth in this rule govern the construction of the Rules of Notice and Procedure of the Assess- ment Appeals Board of the County of Butte. a. "County" is the County of Butte. b. "Assessor" is the assessor of the County of Butte. c. "Auditor" is the auditor of the County of Butte. d. "Board" is the assessment appeals board of the County of Butte. e. "Chairman" is the chairman of the board. f. "Clerk" is the clerk of the board. g. "Person affected" is one who owns an interest in property which is the subject of the proceedings under this subchapter. h. "Full cash value" except as otherwise provided in Section 110.1 of the Revenue and Taxation Code "full cash value" and "market value" means the amount of cash or its equivalent the property would bring if exposed for sale in an open market. i. Restricted value is a value standard other than full cash value prescribed by the Constitution or by statute authorized by the Constitution. j. Full value is either the full cash value or the restricted value. k. Taxable value is the base year full value adjusted for any given lien date as required by law or the full cash value for the same lien date, whichever is less. 1. "County legal advisor" is the county counsel of the County of Butte. Rule No. 301. (Cal. Adm. Code) 2. THE BOARD'S FUNCTION AND JURISDICTION. The functions of the board ale: a. To increase after giving notice, or to lower upon application, individual assessments in order to equalize assessments on the local tax assessment roll. b. To review, equalize and adjust penal and escaped assessments on that roll except escaped assessments made pursuant to Revenue and Taxation Code Section 531.1. c. To exercise the powers specified in Section 1613 of the Revenue and Taxation Code. The board acts in a judicial capacity and may act only on the basis of evidence. The Board has no jurisdiction to grant or deny exemptions or to consider allegations that claims for exemption from property taxes have been improperly denied.* The board has no legislative power. Rule No. 302 (Cal. Admin. Code) 3. PUBLICATION OF NOTICE OF BOARD MEETING. Immediately upon delivery of the roll to t e auditor, the clerk shall give notice of the period during which assessment protests will be accepted, the place where they may be filed, and the time the county board will meet to equalize assessments by publication in a newspaper of general circulation in the county. Section 1601 (R&T Code) 4. TIME AND PLACE OF BOARD MEETINGS. Except as the Board of Supervisors shall by order, otherwise provide, t e oard shall sit, for the purpose of hearing applications for equalization of assessments.on the local roll made during the regular assessment period, in Oroville, California, at a place and time to be designated by the chairman. 5. LOCATION OF LOCAL ROLL FOR INSPECTION. The local roll or a copy thereof sal be made available for inspection by all interested parties during regular office hours of the officer having custody thereof. Copies may be made available for inspection at other places for the convenience of the public. Rule No. 304 (Cal. Adm. Code), Section 1601 (R&T Code) 6. APPLICATION. No change in an assessment sought by a person affected shall be made unless the following application procedure is followed: a. WHO MAY FILE. The application is made by a person affected or his agent. if the application is made by an agent other than an authorized attorney licensed to practice in this state, or a relative mentioned in Butte County Rules of Notice and Procedure No. 20, written authorization to so act must be filed with the application. If the applicant is a corporation, the authorization ....... ............ ... .... ....... .. .. must.. be signed. by an. offi cer..of the. .corp.o.ration....... ........ ... . b. SIGNATURE AND VERIFICATION. The application shall be in writing and signed by appfica to or his agent with declaration under penalty of perjury that the statements made in the application are true. If the application is executed outside the State of California, it shall be sworn to before a notary public or other person authorized to administer oaths. c. FORMS AND CONTENTS. The county shall provide free of charge forms on WE applications are to be made. The application shall show: The alure o an assessee to request an allocation of claimed exempt and taxable values may result in a denial of judicial relief on the grounds of failure to exhaust administrative remedies. _2_ 1. The name and address of the applicant. r 2. The name and address of the applicant's agent, if any. 3. A description of the property which is the subject of the application sufficient to identify it on the assessment roll. 4. The applicant's opinion of the taxable value of the property on the valuation date of the assessment year in issue. 5. The taxable value on which the assessment of the property was based. 6. The facts relied upon to support the claim that the board should order a change in the assessed value or classification of the subject property. The amount of the tax or the amount of an assessed value increase shall not constitute facts sufficient to warrant a change in assessed values. 1. A notice that a list of property transfers within the county, which have occurred within the preceding two-year period, is open to inspection at the assessor's office to the applicant upon payment of a fee of ten dollars ($10). 8. A notice that written findings of fact will be available upon request and an appropriate place for the applicant to make the request. (See Butte County Rules of Notice and Procedure No. 11.) 9. A notice that the county has appointed a hearing officer as provided for in Revenue and Taxation Code Section 1636. (See Butte County Rules of Notice and Procedure No. 37.) An application which does not show the foregoing items to be filled in by the applicant is invalid and shall not be accepted by the board. Prompt notice that an application `-- is invalid shall be given. An application which shows the foregoing items is valid and no additional information shall be requested of the applicant on the application form. The application shall be in a form prescribed by the State Board of Equalization. d. TIME OF FILING. 1. REGULAR ASSESSMENT. The application shall be filed with the clerk beginning July 2 but no later than September 15. An application will be deemed to have been timely filed if it is sent by U.S. mail, properly addressed with postage prepaid and is postmarked on September 15 or earlier within such period.(See Section 1604 Revenue and Taxation Code.) -3- ASSESSMENT ROLL AMENDMENT. An application for a change of assessment made outsi eft a regular assessment period must be filed with the clerk no later than 60 days after the date on which the assessee was notified of the assessment pursuant to Section 1605 of the Revenue and Taxation Code. Except as provided in Revenue and Taxation Code Sections 619_2, 620 and 620.5, the board has no jurisdiction to hear an application unless filed within the time specified. The regular assessment period is from March 1 to and includ- ing July i or to such later date for completion of the roll as may be authorized by the State Board of Equalization. 3. NOTIFICATION OF ASSESSMENT: PERSONAU PROPERTY. Where the personal property on the secured roil of a person not required to file a property statement pursuant to Section 441 is assessed in excess of one thousand dollars ($1,000), excluding household furnishings and personal effects, the assessor, on or before July 15,.may notify the assessee of the full value, the assessed value of such property, and the ratio used in the manner prescribed by Revenue and Taxation Code Sections 619 and 619.1. If the assessee does not receive notice of the assessment pursuant to this section, the assessee may pay taxes based upon such assessment under protest and obtain equalization of the assessment in the same manner as set forth below. (See Section 619.2 Revenue and Taxation Code.) 4. PAYMENT UNDER PROTEST. If the assessor does not send a notice pursuant to Revenue and Taxation Code Section 619 or Section 621 to an assessee whose property was not on the prior year's secured roll, or to an assessee of real property on the local secured roll whose property's full value has increased, then such assessee may pay taxes under protest. If payments are made in installments, the protest need not be repeated with the second installment. Protests shall be made by filing with the tax collector., together with the payment of the taxes of their first installment, a petition for assessment reduction on the form prescribed by the county board, which form the collector is to forward to the clerk of the county board with the notation that taxes were paid under protest pursuant to this section. (See Section 620 Revenue and Taxation Code.)' 5. PROPERTY ACQUIRED BETWEEN LIEN DATE AND BEGINNING OF FISCAL_ YEAR. If real property is acquired after the lien date for the fiscal year and before the first day of such fiscal year and if the new owner of such real property did not receive the notice required by Section 619 with respect to such property, the new owner or his agent may, under rules adopted by the board of supervisors, file the application described in Section 1603 at any time after the time prescribed in such section and on or before November 15 for a hearing before the county board to equalize the assessment of such property as though such assessment had been made outside the regular assessment period. (See Section 620.5 Revenue and Taxation Code.) -4- 6. SUPPLEMENTAL ASSESSMENT ROLL. Whenever the assessor has determined a new base year value as provided in Section 75.10 of the Revenue and Taxation Code, the assessor shall send a notice which shall advise the assessee of the right to appeal the supplemental assessment, and that the appeal must be received within 60 days of the date of the notice. For the purposes of equalization proceedings, the supplemental assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605, except that the application shall be filed within 60 days of notice. (See Section 75.31 Revenue and Taxation Code.) e. AMENDMENTS. No application may be amended after 5.00 p.m. on the last day upon which it might have been filed if the effect of the amendment is to request relief additional to or different in nature from that originally requested. Rule 305 (Cal. Adm. Code) 7. EXCHANGE OF INFORMATION. a. REQUEST FOR INFORMATION. When the assessed value of the property evolved, before a uctton of any exemption accorded the property, is $100,000 or less, the applicant may'file a written request for an exchange of information with the assessor;'and when the assessed value before deduction of any exemption exceeds $100,000, either the applicant or the assessor may request such an exchange. 'The request may be filed with the clerk at the time an application for hearing is filed or may be submitted to the other party at any time prior to 20 days before the commencement of the hearing. The clerk shall immediately forward any request filed with his office or a copy thereof to the other party. The request shall contain the basis of the requesting party's opinion of value and the following data: `-- 1. COMPARABLE SALES DATA. If the optni'on of value is to be supported with evidence of comparable sales, the properties sold shall be described by the assessor's parcel number, street address or legal description'.suffi.cient to identify them. With regard to each property sold there shall.be presented the approximate date of sale, the price paid, the terms of sale (if known) and the zoning of the property. 2. INCOME DATA. If the opinion of value is to be supported with evidence based on an income study, there shall be presented: the gross income, the expenses, and the capitalization method and rate or rates employed. 3. COST DATA. if the opinion of value is to be supported with evidence af. replacement cost, there shall be presented: -5- a. With regard to improvements to real property: the date of construction, type of construction, and replacement cost of construction. b. With regard to machinery and equipment: the date of installation, replacement cost, and any history of extraordinary use. c. With'regard to both improvements and machinery and equipment: facts relating to depreciation, including any functional or economic obsolescence, and remaining economic life. b. TRANSMITTAL OF DATA TO OTHER PARTY. If the party requesting an exchange of data under the preceding subsection has submitted the data required therein within the specified time, the other party shall mail a response at least 10 days prior to the hearing. The response shall be supported with the same type of data required of the requesting party. When the assessor is the respondent, -he shall mail his response to the address shown on the application for hearing. PROHIBITED EVIDENCE; NEW MATERIAL; CONTINUANCE. Whenever information has been exchanged pursuant to th4s section, the parties may intro- duce evidence only on matters so exchanged unless the other party consents to introduction of other evidence. However, at the hearing, each party may introduce new material relating to the information received from the other party. If a party introduces such new material at the hearing, the other party, upon request, shall be granted a continuance for a reasonable period of time. Rule 305.1 (Cal. Adm. Code), Section 1606 (R&T Code) 8. ,BASE YEAR VALUE PRESUMPTION. a. The appeals board decision that the fair market value is lower than the taxable value (as defined in Section 460(b)(6)) will not estab- Iish a .new base year ...val.ue,...un.less..the...base year _value. is. the. subject of the appeal. b. Any base year value determined by a local board of equalization or by a court for any 1975 assessment shall be conclusively presumed to be the base year value for the property assessed. c. The full value determined for the 1975 base year shall be conclu- sively presumed to be the base year value unless an equalization application is filed no later than September 15, 1980. -6- d. The full value determined for property which is purchased, is newly constructed, or changes ownership after the 1975 lien date, shall be conclusively presumed to be'the base year value, unless an application for equalization is filed during the equalization period for the year in which the assessment is placed on the assessment roll, or is filed during the equalization period in any of the three succeeding years. Any determination of full cash.value by a local board of equalization or by a court of law resulting from such filing shall be conclusively presumed to be the base year value beginning with the lien. date of the assess- ment year .in which the appeal is filed. An application for equalization made pursuant to Sections 620 or 1605 of the Revenue and Taxation Code, when determined, shall be conclusively presumed to be the base year value. Rule 305.5 (Cal. Adm.: Code), Section 80, 81 (R&T Code) 9. COPY OF APPLICATION TO ASSESSOR.. The clerk shall transmit to the assessor a copy of each application for a c ange in assessment received, and a reasonable time shall be allowed before hearing for the assessor to obtain information rel- ative to the property and the assessment thereof. Rule 306 (Cal. Adm. Code), Sections 1603, 1606 (R&T Code) 10. NOTICE OF HEARING. a. After the filing'of an application for reduction of an assessment, the clerk shall set the matter for hearing and notify the applicant or his agent in writing by personal delivery or by depositing the notice in the United States mail directed to the address given pan the application. The notice shall designate the time and place of the hearing. After receipt of a copy of a notice pursuant to Section 305.5, the clerk shall set the matter for hearing and give notice to the assessee at:his latest address on file in the assessor's records. It shall also include a statement that the board is re- quired to find the full.cash value. of the property from the evidence presented at the hearing and that this finding may exceed the full cash value on which the assessment was based, with the result that the assessment will be.raised'rather than -lowered. The notice may include a statement that an application for a reduction in the assessment of a portion of an improved real property (e.g., land only or improvements only) or a portion of installations which are partly real property and partly personal property (e.g., only the improvement portion or only the personal property portion of machinery and equipment) may result in -an -increase in the unprotected assessment of the other -portion or portions of the property, which increase will offset, in whole or in part, any reduction in the protested assessment. If the general notice does not include the latter statement, such a statement shall be included in notices in those cases to which the clerk deems it relevant. -7- b. The notice shall be given no less than thirty days prior to the hearing unless: 1. The clerk has received a request for information pursuant to Section 305.1, in which event the notice shall be given no less than twenty days prior to the hearing. 2. The clerk has received a writing from the applicant which states that the applicant will not make a request for information, in which event the notice shall be given no less than five days prior to the hearing. 3. A shorter notice has been stipulated to by the assessor and the applicant or his agent. c. The clerk shall notify the assessor and the county legal advisor of the time and place of the hearing. d. When proposing to raise an assessment on its own motion without an application for reduction pending before it, the board shall give notice of the hearing in the manner provided hereinbelow not less than 20 days prior to the hearing unless:notice is -o ivied by the assessee or his agent in writing in advance of the hearing or orally at the time of the hearing or a shorter notice is stipulated to by the assessor and assessee or his agent. The notice shall be given to the assessee as revealed by the latest assessment roll by depositing the notice in the United States mail directed to the assessee at the latest address of the assessee available to the assessor on file in the records in the assessor's office. It shall contain: 1. A statement that a hearing will be held before the local board to determine whether or not the assessment shall be raised. 2. The time and place of the hearing. 3. The Assessor's parcel number or numbers of the property as shown on the.l.ocai. roll... 4. A statement that the board is required to find the full cash value of the property from the evidence presented at the hearing. 5. The amount by which it is proposed to raise the assessment. Rule 307 (Cal. Adm. Code), Section 1604, 1605, 1606 (R&T Code) 11. REQUEST FOR FINDINGS. If an applicant or the assessor desires written findings of fact, his request must be in writing and submitted to the clerk before the commencement of the hearing. The requesting party may abandon the request and waive findings at the conclusion of the hearing. If the requesting party abandons his request at this time, the other party may orally or in writing renew the request. The county shall impose a reasonable fee not to exceed ten dollars (10) per parcel or a total of fifty dollars ($50) for findings covering applications on contiguous parcels or assessments on the roll involving the same issues and same owners. The county must provide findings within 45 days after the final determination of the board, and shall accompany them with a notice that a request for a transcript or tape recording of the hearing must be made within 60 days after the determination. Rule 308 (Cal. Adm. Code), Section 1611.5 (R&T Code) 12. HEARING. The Board shall meet on the third Monday in July and shall continue to meet until the business of equalization is disposed of. All hearings before the board shall be conducted in the manner provided in this article. Nothing herein requires the board to conduct hearings prior to the final day for filing applications. Rule 309 (Cal. Adm. Code), Section 1604 (R&T Code) 13. HEARINGS RECORDED. All hearings of the board shall be recorded. The applicant, at his own expense, may have the hearing reported by a stenographic reporter. If the applicant desires the clerk to arrange for a stenographic reporter, he must ask the clerk to do so in writing at least five days before the hearing and shall deposit $75 with the clerk five days before the hearing. Any person may purchase a tape recording or transcript of that portion of the hearing that is open to the pu5lic upon payment of a reasonable fee, provided the request to purchase has been made within 60 days after the final determina- tion of the Board. If a transcript is requested by the applicant, the applicant shall pay for an original and one copy, and the original and one copy shall be filed with the clerk. Rule 312 (Cal. Adm. Code), Section 1611, 1611.5 (R&T Code) 14. HEARING PROCEDURE. Hearings on applications shall proceed as follows: a. The clerk shall announce the number of the application and the name of the applicant. The chairman shall then determine if the applicant or his agent is present. If neither is present, the chairman shall ascertain whether the clerk has notified the applicant of the time and place of the hearing. If the notice has been given and neither the applicant nor his agent is present, the application shall be denied for lack of appearance, or, for good cause of which the board is timely informed, the board may postpone the hearing. If the notice has not been given, the hearing shall be postponed to a later date and the clerk directed to -give proper notice thereof to the applicant. b. If the applicant or his agent is present the clerk shall announce the nature of the application, the assessed value as it appears on the local roll and the applicant's opinion of the taxable value of the property. -9- c. The chairman shall then require the applicant or his agent to present his case to the board, except when the hearing involves a penalty portion. If the applicant fails to present evidence of value of the property, the presumption set forth in Section 321(a) applies and the board shall not require the assessor to present his case. d. When a hearing involves the assessment of an owner -occupied single-family dwelling, and the applicant has complied with Section 305(c) and, if applicable, Section 305.1, then the presumption in Section 321(b) applies. In such instances the chairman shall require the assessor to present appraisal data that supports the taxable value he has determined for the property subject of the hearing. e. When a hearing involves a penalty portion of an assessment, the assessor shall present his evidence nothwithstanding the failure of the assessee or his agent to present evidence, to appear, or to.request postponement of the hearing. f. All testimony shall be taken under oath or affirmation. g. 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. Failure to enter timely objection to evidence constitutes a waiver of the objection. The.board may act only upon the basis of evidence properly admitted into the record. A full and fair hearing shall be accorded the application. There shall be reasonable opportunity for the presentation of evidence, for the cross-examination of all witnesses, for argument, and for rebuttal. �h. When the assessor requests the board to find a higher assessed —' value than he placed on the roll and.offers evidence to support the higher value, the chairman shall determine whether or not the.ass.esso.r gave. notice. in.w.ri.ting...to..the. appl.i.cant or.his.... agent by personal delivery or by deposit in the united States mail directed to the address given on the application. If notice and a copy of the evidence offered has been supplied at least 10 days prior to the hearing the assessor may intro- duce such evidence at the hearing. The foregoing notice requirement shall not prohibit the board from a finding of a higher assessed value when it has not been requested by the assessor. i. Hearings shall be open except that 1. Upon conclusion of the hearing, the board may take the matter under submission and deliberate in private in reaching a decision. DDI 2. The board may grant a request by the applicant to close to the public a portion,of the hearing relating to trade secrets. Such a request may be made by filing with the clerk a declaration under penalty of perjury that evidence is to be presented by the applicant which relates to trade secrets whose disclosure to the public will be detrimental to the business interests of the owner of the trade secrets. The declaration shall state the estimated time it will take to present the evidence. Only evidence relating to the trade secrets may be presented during the time the hearing is closed, and such evidence shall be confidential unless otherwise agreed by the applicant. Rule 313 (Cal. Adm. Code), Section 167, 1605, 1605.4, 1607, 1609, 1609.4 (R&T Code), Article XIII A, California Constitution. 15. LEGAL COUNSEL FOR APPLICANT AND ASSESSOR. The applicant and the assessor may be represented by I egal counsel, except that when an assessment protest is heard by a hearing officer appointed pursuant to Section 1636 of the Revenue and Taxation Code, the assessor may have legal counsel only if the applicant is represented by an attorney. Rule 314 (Cal. Adm. Code), Section 1620 et seq, 1638 (R&T Code) 16. EXAMINATION Of APPLICANT BY BOARD. Except as hereinafter Drovided no reduction for an assessment shall be made unless the board examines, on oath, the applicant or his agent touching the value of the property, and the applicant or agent attends and answers all questions pertinent to the inquiry. a. In the event there is filed with the board a written stipulation, signed by the assessor and county legal advisor on behalf of the county and the person affected or the agent making the application, as to the taxable value and assessed value of the property, which stipulation sets forth the facts upon which the reduction in value is premised, the board may, at a public hearing, 1. Accept the stipulation, waive the appearance of the person affected or the agent and change the assessed value in accordance with Section 1610.8 of the Revenue and Taxation Code. 2. The Board may in its discretion, waive the examination of the applicant or his agent if the board and the assessor are satisfied that the issues raised by the application and the facts pertaining thereto have been fully considered by the board in previous years or fully presented in.the application, and if the applicant or his agent requests such waiver in his application. The board shall consult with the assessor and shall act promptly on any request for waiver and give written notice of its decision within ten days of the filing of the application. If the board waives the examination of the applicant or his agent, it shall decide the case on the merits of the application. Rule 316 (Cala Adm. Code), Section 1620 et seq. (R&T Code) -11- 17. PERSONAL APPERANCE BY APPLICANT: APPEARANCE BY AGENT. a. The applicant must appear personally at the hearing and not through an agent except as otherwise provided in this article. The applicant's presence at the hearing may be excused by the board and he may be represented by an agent upon a showing by affidavit or declaration under penalty of perjury at the time of hearing that the applicant is either absent from the county or unable to appear by reason of his health. b. Any person, other than an attorney at law, purporting to act as agent for the applicant shall prior to the -hearing file with the clerk written authority to represent the applicant at the hearing. An appearance by an officer or employee of a corporate applicant or by a relative mentioned in Section 320 requires no written authorization. Rule 317 (Cal Adm. Code), Section 1601 et seq. (R&T Code) 18. PROPERTY IN COMMON OWNERSHIP. If the property is held in joint or common ownership or in co -ownership, the presence of the applicant or any one of the owners shall constitute a sufficient appearance. Rule 318 (Cal. Adm. Code), Section 1601 et seq. (R&T Code) 19. APPEARANCE BY CORPORATION. Where the applicant is a corporation, the corporation shall make an appearance by the presence of any duly authorized officer or employee. Rule 319 (Cal. Adm. Code), Section 1601 et seq. (R&T Code) 20. APPEARANCE BY MEMBERS OF FAMILY. A husband may appear for his wife, or a wife for her husband, and sons or aughters for parents or vice versa. Rule 320_ -Cal. Adm. Code), Section 1601 et seq. (R&T Code) 21. PRESENCE OF ASSESSOR. The assessor in person or through a deputy shall attend all Hearings of the county.board .and may.make.any statement or produce evidence on matters before the county board. Section 1610.2 (R&T Code) 22. BURDEN OF PROOF. a. The law presumes that the assessor has properly performed his duty and has assessed all properties fairly and upon an equal basis. The effect of this presumption is to impose upon the applicant the burden of proving that the property in question has not been correctly assessed. The law requires that the applicant proceed to present independent evidence relevant to the full value of the property. The assessor has the burden of establishing the basis for imposition of a penalty assessment. No greater relief may be granted than is justified by the evidence produced. -12- b. An exception to (.a) applies in any hearing involving the assessment of an owner -occupied single7family dwelling. In such instances the presumption in Section 167 of the Revenue and Taxation Code affecting the burden of proof in favor of the taxpayer or assessee who has supplied all information to the assessor as required by law imposes upon the assessor the duty of rebutting the presumption by the submission of evidence supporting the assessment. Rule 321 (Cal. Adm. Code), Section 167, 1601 et seq. (R&T Code) 23. SUBPENAS. At the request of the applicant or the assessor in advance of the hearing or at the time of the hearing the board or the clerk on authorization from the board shall issue subpenas for the attendance of witnesses at the hearing. The board may issue a subpena on its own motion. If a subpena is issued at the request of the applicant, he is responsible for serving it and for the payment of witness fees and mileage. An application for a subpena for the production of books, records, maps, and documents shall be supported by an affidavit such as prescribed by Section 1985 of the Code of Civil Procedure. No subpena to take a deposition shall be issued nor shall deposition be considered for any purpose by the board. Rule 322 (Cal. Adm. Code), Section 1609, 1609.5 (R&T Code) 24. CONTINUANCES. The board may continue a hearing to a later date. If the hearing is continued, the chairman or the clerk shall inform the applicant or his agent and the assessor of the time and place of such further hearing and no further notice thereof need be given. Rule 323 (Cal. Adm. Code) Section 1609 (R&T Code) 25. DECISION. a. Action upon the evidence properly before it the board shall determine the taxable value of the property which is the subject of the hearing, and shall designate the ratio to be applied thereto, which shall be `-- the lowest of the ratios provided in Section 1610.8 of the Revenue and Taxation Code. The determination of the taxable value shall be supported by the weight of the evidence at the hearing. When an applicant requests a reduction in the assessed value of a portion of an improved real property (e.g., land only or improvements only) or a portion of installations which are partly real property and partly personal property (e.g., only the improvement portion or only the personal property portion of machinery and equipment), whether the reduction is requested an grounds of valuation, on grounds of misclassification, or for any other cause, the board shall make a determination of the full cash value of the whole property and shall order a change in the assessed value of the part only if the assessed value of the whole requires equalization, or shall adjust the value of the parts so that each is equalized and the value of the whole property is accounted for. -13- c. The board shall be bound by the same principles of evaluation that are legally applicable to the assessor. d. The board shall neither raise nor lower the entire local roll. e. When written findings of fact are made, they shall fairly -disclose the board's findings on all material points raised in the application and at the hearing. The findings shall also include a statement of the method or methods of valuation used in determining the full cash value of the property, and shall be made timely after the hearing. f. When valuing a property by comparison with sales of other properties, the board shall consider only those sales which in its judgment are sufficiently near in time to the valuation date yet occurring no more than 90 days after the lien date, are located sufficiently near, and are sufficiently alike in respect to character, size, situation, usability, zoning or other legal restriction as to use, to the property being valued, to make it clear that the properties sold and the property being valued are comparable in value and that the cash equivalent price realized for the properties sold may fairly be considered as shedding light on the value of the property being valued. Pursuant to Section 402.1 of the Revenue and Taxation Code, the board shall presume that zoning or other legal restrictions on the use of either the properties sold or the property being valued will not be removed or substantially modified in the predictable future unless sufficient grounds as set forth in that section are presented to the board to overcome that presumption. Rule 324 (Cal. Adm. Code), Section 1601 et seq. (R&T Code) 26. NOTICE OF DECISION. The board may announce its decision to the applicant and the assessor at the conclusion of the hearing, or it may take the matter under submission. If the matter is taken under submission, the clerk shall notify the applicant in writing of the decision of the board by United States mail addressed to the a`pp7icant or to his agent at the address given in the application. If the decision is to include findings of fact, the clerk shall, prior to sending notice of. declsion,..send the...assessorand .the.person.af.fected..or his. agent the proposed findings of fact together with a statement that unless written objections to the proposed findings of fact are received within ten (10) days of the date of mailing, the proposed findings will be made a part of the decision. If objections are received within the 10 -day period, the clerk shall submit them to the chairman and shall send notice of the board's decision and final findings as and when directed by the chairman. The clerk shall give the assessor written notice of all matters of which notice is given to the person affected or his agent pursuant to this rule. Rule 325 (Cal. Adm. Code), Section 1601 et seq. (R&T Code) 27. RECONSIDERATION AND REHEARING. The decision of the board upon an application is final. The boards all not reconsider or rehear an application. Rule 326 (Cal. Adm. Code) Section 1601 et seq.. (R&T Code) -14- 28. MOTIONS. All decisions of the board shall be made by motion carried by a majority of the board members present and voting. Motions shall not require a second. The chairman may make a motion. 29. ATTORNEY FEES. If the county board fails to make findings upon request, or if findings ae re found by a reviewing court to be so deficient that a remand to the county board is ordered to secure reasonable compliance with the elements of findings required by Section 1611.5, the action of the county board shall be deemed to be arbitrary and capricious within the meaning of Section 800 of the Government Code, so as to support an allowance of reasonable attorney's fees against the county for the services necessary to obtain proper findings. Section 1611.6 (R&T Code) 30. RECORD. The clerk of the county board shall record, in a book kept for that purpose, all changes and orders made by the county board and, no later than the second Monday of each month, shall prepare a separate statement listing all such changes made during the preceding calendar month. Section 1612 (R&T Code) 31. CHANGES ON ROLL. After five days succeeding the time when notice of the date when the matter will be investigated is sent by the clerk of the county board to all persons interested, the county board may direct the assessor to, a. Assess any taxable property other than State assessed property that has escaped assessment. b. Change the amount, number, quantity, or description of property on the local roll. c. Make and enter new assessments, at the same time canceling previous entries, when any assessment made by him is deemed by the county board so incomplete as to render doubtful the collection of the tax. Section 1613 (R&T Code) 32. DELIVERY OF ROLL TO AUDITOR. On the second Monday of each month the clerk sha deliver t e statement of all changes made by the county board during the preceding calendar month to the auditor with the affixed affidavit, subscribed by him, as follows- " I, ollows:"I, , swear that, as Clerk of the Board of Equalization of County, I have kept correct minutes of all the acts of the board during the month of , , touching alterations in the assessment roll, that all alterations agreed to or directed to be made have been included in the attached statement and that no other alterations are included therein." Section 1614 (R&T Code) -15- 33. DISQUALIFICATION OF A BOARD MEMBER. a. The party affected or his agent, or the assessor, may file with the clerk a written statement objecting to the hearing of a matter before a member of the board. The statement shall set forth the facts constituting the ground of the disqualification of the member and shall be signed by the party affected or his agent, or by the assessor, and shall be filed with the clerk at the earliest practicable opportunity after discovery of the facts constituting the ground of the member's disqualification, and in any event before the'commencement of the hearing of any issue of fact in the proceeding before such member. Copies of the the statement shall be served by the presenting party on each party to the proceeding and on the board member alleged to be disqualified. Within ten (10) days after filing of the statement or 10 days after service of it on him, whichever is later, the board member may file with the clerk a written answer. 1. Consenting to the proceeding being heard by another member, in which event the clerk shall appoint a replacement member, or 2. Denying his disqualification, which answer may admit or deny any or all of the facts alleged in the statement and set forth any additional facts relevant to his disqualifications. The clerk shall forthwith transmit a copy of such answer to each party. Every statement and answer shall be verified by oath in the manner prescribed by Section 446 of the Code of Civil Procedure. b. No member shall hear or pass on the question of his own disqualifi- cation. Another member of the board shall hear and pass on the question and shall be selected as follows: 1. All the parties who have appeared may agree on the member who shall hear and pass on the question provided agreement is reached within five days after expiration of the time allowed in subsection (a) for the challenged member to answer, or, .2. I.n.the. event an.agreement is not. reached within..the time ................................... provided in subsection (b) (1), the clerk shall immediately notify the board of supervisors of that fact, and on receipt of notice the board of supervisors shall forthwith assign the member who shall hear and pass on the question. Once the member has been selected pursuant to subsection (b) (1) or (2) that member shall determine the qualification of the challenged member. Rule 308.5 (Cal. Adm. Code), Section 1624.4 (R&T Code) -lb- 34. APPLICATION FOR E[)UALIiATION BY MEMBER OR ALTERNATE. a. An application for equalization filed pursuant to Section 1603 by a member or alternate member of an assessment appeals board shall be heard before an assessment appeals board panel consisting of three special alternate assessment appeals board members appoint- ed by order of the presiding judge of the superior court in the county in which the application is filed. b. A special alternate assessment appeals board member may hear only the application or applications for equalization set forth in the superior court order appointing such member. c. Any person shall be eligible for appointment as a special alternate assessment appeals board member who is a resident of the county in which the application is filed and who is a person the presiding judge of the superior court has reason to believe is possessed of competent knowledge of property appraisal and taxation. d. Section 1624.1 and 1624.2 of the Revenue and Taxation Code shall be applicable to the appointment of a special assessment appeals board member. Rule -308.6 (Cal. Adm. Code), Sectioh 1622.6 (R&T Code) 35. SELECTION OF BOARD CHAIRMAN. The board shall select one of its members to act as chairman an preside over all hearings. This function may be rotated among board members. The chairman shall exercise such control over the hearings as is reasonable and necessary. He shall make all rulings regarding procedural matters and regarding the admission or exclusion of evidence. Rule 310 (Cal. Adm. Code), Section 1609 (R&T Code) 36. ,gUORUM AND VOTE REQUIRED.. No hearing before the board shall be held unless a_guorum consisting of a majority of the board is present. Except as otherwise provided in Section 310, no decision, determination or order shall be made by the board by less than a majority vote of all the members of the board who have been in attendance throughout the hearing. A hearing must be held before the full board if either party so demands. If a hearing takes place before a board consisting of an even number of members and they are unable to reach a majority decision, the applfcation shall Be reheard before the full board. In any case wherein the hearing takes place before less than the full board, the parties may stipulate that the absent member or members may read or otherwise familiarize himself or themselves with the record and participate in the vote on the decision. Rule 311 (Cal. -Adm. Code), Section 1601, 1620, 1622.5, 1622.6 (R&T Code) -1-7- 37. HEARING OFFICER PROCEDURE. Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of Article 1 (commencing with Section 1601) of the Revenue and Taxation Code governing equalization proceedings by a county board of equalization or an assessment appeals board. The assessment hearing officer may conduct hearings on applications where; a. The applicant is the assessee and has filed an application under Section 1607 of the Revenue and Taxation Code; b. The total assessed value of the property under consideration, as shown on the current assessment roll, does not exceed one hundred thousand dollars ($100,000) or the property under consideration is a single-family dwelling, condominium or cooperative, or a multiple - family dwelling of four units or less regardless of value; and c. The applicant has requested that the hearing be held before an assessment hearing officer. Section 1637 (R&T Code) 38. REPRESENTATIVES OF ASSESSOR AND ASSESSES. The applicant may be repre- sented in the hearing of the application and shall have the right to offer evidence. The assessor may be represented in the hearing by an attorney if the applicant is represented by an attorney and one or more members of his staff, and the assessor and members of his staff shall have the right to offer evidence. The hearing shall be conducted in accordance with Section 1609.2. The hearing and disposition of applications shall be conducted in an informal manner. Section 1638 (R&T Code) 39. CONDUCT AND REPORT OF HEARING OFFICER. The hearing officer shall conduct the hearing and shall prepare a summary report of the proceedings together.with his recommendation on the assessment protest. The hearing officer shall transmit his report and recommendation to the clerk of the board of supervisors. The report and recommendation shall not constitute precedent for future proceedings initiated by the applicant or other applicants. .. .. ........ Section 1639 (R&T Code) 40. HEARING OFFICER'S REPORT. The clerk shall transmit by mail to the protesting party and s all transmit to the county board of equalization or assessment appeals board the hearing officer's report and recommendation on the assessment protest. The protesting party shall be informed that the county board of equalization is bound by the recommendation of the assessment hearing officer. Section 1640 (RAT Code) -18- 41. ACTION BY COUNTY BOARD. Upon the recommendation of an assessment hearing officer the county board of equalization or assessment appeals board shall establish the assessed value for the property at the value recommended by the hearing officer. Section 1643 (R&T Code) .e -19- RPM WHEREAS, Butte County Code section 21-54 requires that the Rules of Notice and Procedure (Ruies) for proceedings for the Assessment Appeals Board of the County of Butte shall be provided for by resolution; and WHEREAS, the provisions of the Revenue and Taxation Code and the California Administrative Code have changed since the fast adoption of the Rules in 1984; and WHEREAS, staff has reviewed examples of rules from other jurisdictions and has worked with the Assessment Appeals Boardand the Butte County Assessor to draft new Rules. NOW, THEREFORE, BE IT RESOLVED that the Butte County Board of Supervisors hereby adopts the Resolution Adopting Rules of Notice and Procedure of the Assessment. Appeals Board of the County of Butte, attached as Exhibit A. BE IT FURTHER RESOLVED that upon adoption, this resolution supersedes and replaces Resolution No. 84-111 entitled Resolution Adopting Rules of Notice and Procedures of Butte County Assessment Appeals Board. PASSED AND ADOPTED by the Butte County Board of Supervisors this 10th Cray of September, 2019, by the following vote: AYES: Supervisors Connelly, Lucero, Ritter, Teeter, and Chair Lambert NOES: ABSENT:. NOT VOTING: Steve Lambe hair Butte County Board of Supervisors ATTEST: Shari... McCracken, Chief Administrative Officer and Clerk of the B9A4 of Supervisors M r_.