HomeMy WebLinkAbout61-034REgOZUTION ATAPTING RULES TO BE FOLLOWED BY THE BOARD OF SUPER'V'ISORS OF THE COUNTY OF BUTTE
WHEN IT ~'1PS A5 A BOARD OF EQUALIZATION IN THE YEAR 1961 a
pryde ~ ~f" 3teinegger
On motion of Supervisor ~n see€snded by Superrrise~r a the ,
follovrl.ng Resoluti.on_ vans sdoptedY
BE IT RESOLVED AND ORDERED that the fo?lmwing rn~.®s bee and the sam® are hereby adopteda
to be fol_lo-wted by this Board sitting as a County Board of EcT.ia3.ization in e~alizing the
assessments for the fiscal year commencing July 1~ 1961 e
~., Wherever it appears to the County Board of Equalization that any property has been
ass®ssed by the County Assessor at a value 1899 than like pxs~perty similar:Ly situated, the
Board may make an order directing the clerk of the Boax~3•eo giv3 notice in writing to the owsier
thereof of the time freed by the Board for considering the increase of the assessed value of
said prop®rty. Said ne~tice shall specify the date and the hour. of the meeting and the p1acE
thereofa and must contain a brief description of the proper~y on which the increase is coneem-
plateda and be served upon such or~rners or his duly authorized agent if knowns by delivery of
said notice to the owner or his agents er by registered mail. addressed to the owner or agent
at the addx~ss an the current assessment x+c11 at least f•.Lve (5) days ps3.or to the date fix®d
by the Boani for tie heari+ag on such, matterey p~videda hc~raverp that if notice is wain®d
in wr1.tinga r~r the part; attends upon th® hearirrge suoh notice need r~rt be served or mailede
2e Whenever any person or his agent has filed a ~rified application izi triplicate
for the reduction crf the ass®ssed vaane of property in accordance with the provisions of
Sections 1601 ter 1615a inclusi~ran of the Rev®nu® and Taxation Cr3de of th® State of Ca1tf~
ornia, the Clerk of this Beard shall set said application fir hearing and notify the appli-
cant of the date and hour famed by the clerk for the hearing on said appication by deliver-
ing written za+~tice to the app]~.cant personallya oT by mailing notice to the address furnished
by the applicants
3. No application for redaction ref assessment shall be heax~ci unless filed with the
clerk of th® Boar on or befr~r@ the 12th---day csf~JUI,Y 1961_,,, at 1200 P. M.
of said day9 and fc~.r'~'zer p~°ogrl.dcd that i.ri the e~?r~~ en extension flf time ftlr the h®aring
of equal.a.zatiora matters is. made by the State Board of Ec~.a?~.xation this County Board of
Equalization mays by order' extend the time for filing application$ for r®duation of
88969smentt3e
1~,. The fo:L'I.ovr3xsg fcr:~ shall he used in filing applicutir~rs for reduction of assess-
ments and shall be filed. in ts:ipliea~e with the Clerk of the Boards as hea°einbefor®
providedi
~8~7~' -
5. Evidence and argument in support of an application shall be limited
to a reasonable time, to be fixed by the Board, and shall be presented only
upon the hearing of the application before the Board. The limitation so
fixed shall not be exceeded by reason of the cross-examination of witnesses.
The Board-may, by order, require or permit the applicant to supplement his
evidence by verified written statements by maps or photographs, and by
written argument, but only if time before the adjournment of the Board is
adequate to permit a like reply thereto by the County Assessor, and if copies
of such writings and other evidence be served on the Assessor, by the appli-
cant, and copies of the Assessor's reply thereto be served on the applicant.
6. An applicant may support his application by the affidavits of his
witnesses in lieu of direct testimony by them, provided he attaches such
affidavits, together with copies for the Assessor, the County Counsels and-
for the City Attorney, if the property is within a city, to his application
at the time of filing. The affiant witnesses shall be present at the hearing
of the application and subject to cross-examination. The Assessor may follow
a like procedure if the applicant has done so. If the Assessor files affi-
davits he must likewise serve notice upon the applicant and the County Counsel
before the hearing.
In order to expedite the hearing of an application for equalization --
the Board may direct that the .method prescribed in this rule be followed by
both the applicant and the Assessor.
7o No applicant for reduction of assessment shall be heard when the
showing in support thereof at said hearing is made by an agent of the owner
unless said owner is either absent from the county or by reason of his
health he is unable to appear, make his application and urge his claim in
person; provided, however, that a husband may appear for his wife or a wife
for her husband, sons or daughters for parents, or vice versa.
8. Each application shall be heard by not less than a quorum of the
Board and throughout by the same members of said Board; provided, however?
if the application is heard by less than a full board, and less than three
members agree upon the granting or denial of the application, then the matter
shall be continued and tried de novo. Provided further that the applicant
may agree that any absent member or members may read or otherwise inform
themselves regarding the record and thereupon participate in the decision
with or without additional evidence.
g. If any application or assessment thereon is referred by the Board
to the Assessor for checking and report thereon, further hearing is waived
in the absence of request therefor. If further hearing is requested, the
time for submission of such report and such further hearing shall be specs-.
fled and no further notice of the continued hearing is necessary, and the
application shall be considered at the time specified or as soon thereafter
as the matter may be heard. When further hearing is waived or requested,
the applicant consents, in the absence of objection thereto, to the con-
sideration of the application and the determination of the matter by add-
itional or different members of the Board, provided the latter read or
otherwise inform themselves regarding the record. Objection to consider-
ation and determination of the matter by additional or different members of
the Board must be asserted at .the time of waiver of or request for a further
hearing,
10. A phonographic reporter will be used on all proceedings. Any
applicant desiring a transcript shall make arrangements to purchase a copy
or copies diz~e~ct from the phonographic reporter.
PASSED AND ADOPTED June 1.8, 1956 by the Board of Supervisors.
~~~~
AN1) ADOPTED this l?~E:ii day of _,,,':T+'+.~+
PASSED g 19 61 by the Board of Supervl.sors
.
of the County of $uttes by the following votes
A'YESa Superv3.sorsa Alzdredge, Pittman, Pryde, 5teinegger, and Chairman Giles.
NOESs Supervisorsi None
ABSENT: 3upervlaor~s None ',
~0 9
CHAIR N OF THE BOARD OF STTPERt/TSORS
of the County of Buttes State of
California
ATTEST: HARI?TET~ JAMFSs COUNTY CIER.Ct
b y ~~/l ~//C iC'ilL y z
Deputy 1®rk
Supervisorial Dish No. ~~~~
To the Honorable Board o~ Equalization o[• the County of Butte
State of California, 19
POUR PETI'I70NER ........_ ................ ............ .--....- -...........................-°°-°°---°-....................................
whose address is ............................ °-- -- -- -- - ---......_--°-°_--- --......-- ._ - ---°--°--.........-°--- -------- --- -------- -~...-....................................
respectfully represents that he is [he owner of the property hereinafter described and assessed on [hc .-lsscssntcnt Roll uF
the County of Butte for the year 19--------, in the name of ...._ ..............._............_._.............--...--------------.--....._......., Volume.---._-....,
I';~gc .............
'T'hat the FULL GASH V.\LUE of said property is as stated belo~ty, and that your petitioner therefore prays tJuu
tltc valuation on said property be reduced from the amount fixed by the Assessor as shown hereon to an anxnux in pro-
portion to its FULL CASH VALUE as other property of a similar class, quality, location and like value.
VOL,
PAGE
BESCRIPTION
ASSFSSE-
VALUE FtTLL
CASFI
VALt1E SU(3CiESTEIT
ASSESSEIS
VALUE
ACTION
TAKEN
'I-hat the grounds upon ~rhich such change is asked and slxould be made are as follows:
That in support of such request the follo~tving information is submitted:
llatc of Purchase ............°--° .................................................... Purchase Price ~ .-- ---°------...-°--°---°---°-
Amount of Mortgage $ ................. Rent per Month ~..------°-----°----°---°-- ---- --- ------- ---- --- -
hmprovements made since purchase --- ---- -- -- -- ----------_.......-- -- -- -- - - -........--...._............................................-......----...- -- ---....
--- . ... .. ..................-----._....- --- --- --- -- -- ----- ---__......__._...._..---.........................:--°---. Cost of Improvements ~°..........................
Amount of Insurance 5 ......................_....__......._ For Sale...... - ...............................----°-...-°----° Asking Price S..-°°-°°--°--..°-°--°•-•
Listed ici[It whom ..------ -• --- --- •• -._ .............................................................................................................................°--°---°----------------•
`CHEREFORE, 'l'our petitioner prays that reasonable notice of hearing on this application be gi~•en, and that
the reduction be granted as pra}ed. \otice of luaring is hereby craiced.
(Sign here) .................. ..°----................... - -- --- - -- ---...-- ---°- ---- -- ------ ---
STATE OF CALIFORNIA
County of Butte ~ss . ................................................................................................°-°----..........--•.........................................
being duly sworn, says: That he is the applicant in the foregoing application, that he has read the same and knows the con-
tents thereof; and that the same is trite of his own knowlcdgr, excels[ as «, the matters therein stated on information and
belief, and as to those matters he believes iC tci be true.
Subscribed and sworn to. before me €his
---------- - ----------.day of ------ --- ------ .........., 79------ -
(Sigtt hcrc~ .................................................................................
HARRIETT JAMES County Clerk
By ...................................................... Deputy Clerk
N. B. NO ACTION WII,L BE TAKEN UPON THIS APPLICA'1'IOIV UNLESS IT IS FILLED OUT CUiVIPLETELl'
AND 1'RESEN'I'ED IN PERSON BY THE AI'I'LIC:AN7' "I'O THE BOARD OF E(~lU.-II.IZ.~TIO\.
Sct for hearing .