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HomeMy WebLinkAbout62-064$~~~ RESOLUTION N0, ~ ~ - ~ ~" BOARD OF SUPERVISORS, COUNTY OF BUTTE STATE OF CALIFORNIA RESOLUTION ADOPTING RULES TO BE FOLLOWED BY THE BOARD OF SUPERVISORS OF THE COUNTY OF BUTTE SITTING AS ABOARD OF EQUALIZATION TN THE YEAR 19b2 (Article SITI Section 9 of the Constitution of the State of California) WHEREAS, the State Constitution and Section 1605 of the Revenue and Taxation Code of the State of California authorize the County Board of Equalization to adopt rules of procedure to govern its conduct in its affairs; and WHEREAS, it is necessary that appropriate rules of prooedure be adopted. for the conduct of proceedings before the Butte County Board of Equalization so that such proceedings may be conducted efficiently and in sufficient time to meet statutory deadlines; NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF TAE COUNTY OF BUTTE, STATE OF CALIFORNIA, as follows: 1. That the following rules of procedure shall govern County Equalization hearings conducted by the Board of Supervisors of the County of Butte, in session as the County Board of Equalization for the County of Butte, State of California, for the fiscal-year commencing July 1, 1962: RULES OF PROCEDURE PURPOSE: The purpose of these rules is to provide a guide (1) for persons applying to the Board of Equalization for a reduction in property assessment and (2) for persons whose property assessment is proposed to be changed on the initiative of the Board of Equalization. These rules provide an outline of the procedures in effect for the Board of Equalization and are to be used together with e]1 applicable sections of the Revenue and Taxation Code that relate to assessment and/or equalization. DEFINITIONS {1) "Applicant" is a person who has filed a verified, written application for reduction in an assessment on property under these rules. (2) "Application" is & verified, written application for reduction in an. ~,_~~.~' assessment on property filed under these rules. (3} "Assessor" is the Assessor of the County of Butte. (L~.) "Auditor" is the Auditor of the County of Butte , (5) "Board" is the Board of Equalization of the County of Butte. (6) "Chairman" is the Chairman (actual or acting) of the Board o£ Equalization of the County of Butte. (7) "Clerk" is the Clerk of the Board of Equalization of the County of Butte ($} "Coun-ty" is the County of Butte. (9) "Local Roll" is the "local roll" as that term is defined in Section 109 of the Revenue and Taxation Code of the State of California, (10) "Person interested" is a person appearing before the Board in a matter initiated by the Board but not irxvolving request and application for a reduction in an assessment. - 2 - ~~~~ RULE 1. MEETING HATE OF THE BOAR OF EQDALIZATION On the first Monday in July of each year the Board shall meet to equalize the assessment of property on the local roll in the Board of Supervisors Room in the County Courthouse, or such other place within the County as the Board may designate, and shall continue in session for that purpose, from tizae to time, between said date and five o~clock P.M, on the third Monday in July, until the business of equalization is finished. (a) Extension of Time, Provided, however, that if the Board oannot complete such business within the time prescribed it shall apply for an extension of time from the State Board of Equalization in accordance with Section 155 of tYia Revenue & Taxation Code. (b} Extra Meetings, At any regular meeting, the Beard of Supervisors, on the xaquest of the Assessor or any taxpayer, shall sit as the County Board of Equa~.ization to equalize any assessments made by the Assessor outside the regularr assessment period for such assessments and during the calendar month preceding the month in which such meeting is held. (c) Entire Roll Not to be Raised or Lowered. The Board shall neither raise nor lower the entire local roll. RIFLE 2. DELIVERY OF LOCAL ROLL TO CLERK BY ASSESSOR As soon as the Assessor comp7:etes the local roll, ha shall deliver it to the Clerk of the Board of Supervisors, who is ax-officio Clerk of the County Bosrd of Equalization. RULE~.L PL~LICATION CF NOTICE OF BOARD MEETING When the Board receives the local roll from the Assessor, the Clerk shall give notice, by publication in a newspaper of genexal circulation 3n the County, of the completion of the local roll and of the time when the Board will meat to equalize assessments. -3- ~~~~ RULE /.~.. LOCATION OF LOCAL ROLL FOR INSPECTION Until the equalization if finished, the local roll Shall remain in the Clerk's office for the inspection of all persons interested. R._ULE S. APPLICATION FOR REDUCTION IN ASSESSMENT No reduction in an assessment on the local roll shall be made unless the applicant or his agent files a verified, written application as follows: (a) Filine Recuired, The applicant or his agent shall make and file a verified, written application for a reduction with the clerk upon forms provided by the Clerk. Said application to be filed in triplicate. (h) Contents. The application shall show the facts claimed to require the reduction and, in addition to such other matter indicated on the form as the Board may require in furtherance of its duties, shall show: (1} Ths name and address of the applicant. (2} A description of the property for which a reduction is sought sufficiently to identify the property on the local roll. (3) The valuation at which the property was assessed. (/~) The uses to which the property is being put. (5) The value of the property the applicant contends is proper and the bases for such valuation. (c) Fi~n~ Time. The applicant or his agent shall file this application in proper form before 5 o'clock P.M, on the Tuesday immediately preceding the third Monday in July, Tn the event that the State Board of Equalization grants an extension of time for completion of equalization hearings as provided in Rule 1 herein, t1~e application deadline shall alao be extended to 5 o'clock P.M, five (5) calendar days before the extended closing date. (d) Goyw of Application to Assessor, The Clerk shall submit to the Assessor a copy of all applications for reduced assessment received in proper -4- . ~.6~~ form and a reasonable time shall be allowed before hearing for the Assessor to present information relative to the property and the assessment thereof. RULE 6. SETTING AN APPLICATION FOR REDUCTION IN ASSESSMENT FOB. HEARING Upon the filing, in proper form, of an applicatian far reduotion in an assessment the Clerk shall immediately set the matter for hear~.ng before the Board, (a) Notice to Abnlicant. The Clerk shall notify the applicant of the date, hour and place of such hearing. Provided, however, if'notice is waived in writing, or the party attends the hearing, such notice need not be served or mailed. Noticq to the applicant sha].I. be deemed to have been effected when a letter or postcard conta~.ning the required information is properly addressed to the address contained in the written application and is placed in any regular mailbox or is otherwise deposited for delivery in due course of the mails. The time allowed for hearing each individual application shall be set by the Clerk in such manner as to permit the hearing of alI applications within the time allowed by law. (b) Time~for Hearine. No hearing shall be held less than five days after notice therefore has been given to the applicant in accordance with these rules. Unless an extension of time has been obtained as provided in. Rule 1, no hesrin~ shall be set for any date beyond the third Monday in July. If an extension of time has been el~tained, no hearing shall be set for any date beyond the last day of the period of extension. (c) •Notice to Assessor: Answer by Assessor. The Clerk shall notify the Assessor of the date, hour and place of such hearing. The Assessor may file a wr3,tten answer to tYie application for reduction in an assessment with the Clerk at any time before the hearing date. R__ 7. BOARD OF E UALIZATION HEARINGS. All hearings before the-Board shall be conducted in the following manner: -5- ~.~~~ (a) Presiding Officer. The Chairman of the Board of Supervisors shall act as Ghairman of the Board of Equalization and shall preside over all hearings under these rules. He shall exercise suah control over the proeaedings as is reasonable and necessary. 1n addition'to other duties he shall xule on the admissibil7.ty of evidence and shall order a party to yield the Floor when his allotted time has been consumed. (b) uorum: Number of U otes Necessary. No hearing before the Board sha71 b® held unless at least three (3) me~bers are present.' No determination and order shall be made by the Board by less-than three-fifths (3/5tha) vote of the Board: The same members must be in attendance throughout the hearing, and only those members who have been in attendance throughout the hearing may vote thereon. (c) Commencement of Hearing on ,A„ppliaation for Reduction. All hearings on an application for a reduction in an assessment, uxaless the Chairman rules that it is not necessary to so proceed in a particular hearing, • shall ba commenced in the follgwing manner: (1} The Clerk shall read the written application and the written answer of the Assessor, if any has been filed. (2) The Chairman shall then determine if the applicant, or his agent, is present, If no person or persons respond to the request to support the application, the application shall be dismissed. $efore dismissing any application under this rule the Chairman shall ascertain from the Clerk if full compliance with Rule 6 herein has been made. (3) If the applicant or his agent is present, the Chairman shall then inquire of the Assessor, unless the Assessor has included such matters in his answer, what portipns of the application ere not conceded by the Assessox to be true , -6- __ __ _ _ _ - ~~i:~~ (Q) Thereafter, unless a member of the Board present at the hearing otherwise requests the Chairman, the hearing shall be limited to a consideration of the matters which are not conceded to be true by the Assessor. (5) The Chairman shall then require the applicant or his agent to present his case to the Board first. (d) Exami tian of A licant or A ent on Oath. No reduction in an assessment on the local xoll shall be made unless the Board examines, on oath, the applicant or his agent, touching the value of the property. A reduction shall not be made unless the applicant or agent attends the hearing and answers all questions pertinent to the inquiry. (e) A e r nce b Owner or A ent. The owner of the property for which the application is made sha31 appear personally at the hearing on the matter, and not through an agent, unless at the time set for the hearing ,the owner is either absent from the County or by reason of his health is unable to appear. If the owner is out of the County or by reason of his health is unable to appear at such time, he shall cause sn agent to appear for him. A person purporting to act as agent of the property owner must file written authority so to act from-the owner, with the Cler~£. At the hearing the owner, unless his absence is excused as aforesaid and in which case his agent shall stand in the position of the owner for this purpose, shall submit to examination under oath if requested to do so by the Board or Assessor and shall answer each question asked him which is relevant to the inquiry. (f) Presence of Assessor. During the session of the Boards the Assessor and any deputy whose testimony is needed shall be present and may make. any statement or produce evidence on matters before the Board. (g) IIse of Af id wits b A is nt d As a sor, 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 -7- ~.~~~ the Assessor and the County Counsel to the application at the time of filing. T$e affisnt witnesses shall be present at the hearing on the application end .subject to cross-examination, The Assessor may follow a like procedure if the Applicant has done so. If the Assessor files affidavits, he shall likewise serve copies upon the Applicant and the County Counsel in advance of the hearing. (h) Representation by Counsel. Any applicant, person interested and the Assessor shall be entitled to be represented by legal counsel at any hearing before the Board. (i) Burden of Proof on Applicant. The applicant has the burden of proof and must comrince the Board by a preponderance of the evidence that the assessment in question should be reduced. After the applicant has presented his case, the Assessor shall then make his report to the Board and may crosa- examine the applicant or any witnesses appearing on his behalf. (j) FormalRvles of Evidence not Appl3.cable The formal rules of evidence applicable to an action at law shall not apply to hearings before the Board. The only rule that shall govern the admissibility or the reception of offered evidence is the z~equirement that the evidence shall be relevent to the matter before the Board and be for the purpose of explaining and supporting the contentions of the applicant or person interested, or the fairness of the assessment. (k) Limitation of Time: Order of Proceeding. Evidence and argument of any applicant, person interested and the Assessor at any hearing before the Board shall be limited to a reasonable time that shall be set by the Chairman. Such limitation of time shall not be exceeded by reason off' cross- examining witnesses. Except as provided herein the order of the presentation of evidence and argument shall be determined by the Chairman. (1) Board Subpoena Witnesses: Supplemental Evidence. The Board may subpoena witnesses and take evidence inxelation to the inquiry. The Chairman may request the applicant, parson interested at tie hearing, or the Assessor to '~ - __ ~ `7~~ supplement the evidence taken by further evidence in writing, duly vexified, and by maps or photographs or by further testimony. Such additional evidence: or argument shall be permitted only if there is adequate time prior to ad- journment for reply by the applicant or Assessor. For the purpose of taking such additional evidence the hearing may be continued for a further hearing in the matter on some date before the adjournment of the Board on the third Monday in July or before the end of the period of extension if any extension of time has been obtained as provided ~n Rule 1. Any assessment referred to the Assessor by the Board for checking and reporting shall be returned to the Board at the time specified by the Board. {m) Stenoe~raphic Reporter. A stenographic reporter will not be used on hearings before the Board unless the applicant, person interested, Assessor or Chairman requests the presence and use of such a stenographic reporter. 'If the request is by an applicant or person interested it must b® made at least one day in advance of the hearing and the applicant or interested party who makes such request shall pay the fees for reporting. When the Chairman requ®sts that all proceedings of the Board be reported, the cost thereof shall be paid by the County. A transcript of hearing shall be furnished..only upon the request and at the expense of the applicant, his agent,. or person interested. The stenographic reporter requested shall be selected by the Clerk and must be qualified and competent as a stenographic reporter. (n) Time for Reconsideration. The Board's determination and order upon any hearing is subject to reconsideration only before adjournment of the day's session in which it was mad®, (a) Petition for Re~hearin A petition for rehearing shall be granted or~7.y upon motion for rehearing which is acted upon affirmatively by the Board members who heard the original petition and when such affirmative vote Yor a re-hearing constitutes a majority of the entire,Board. wg_. . ~_"~~~ RULE 8. RECORD OF BOARD CHANGES: CHANGE ON LOCAL ROLL, The Clerk shall record, i.n a book kept for that purpose, all changes and orders made by the Board and, during its session or xs soon as possible after its adjournment, shall enter on the local roll all changes made by the Board, or on a separate statement if the roll is machine prepared. RULE g. DELNERY OF CORRECTED LOCAL ROLL TO AUDITOR: AFFIDAVIT On the third day after adjournment of the Board the Clerk shall deliver the corrected local roll to the Auditor with an affixed affidavit, subscribed by the Clerk, as follows: "I, .,.,,,, swear that, as Clerk of the Board of Equalization of Butte County, I have kept correct minutes of alI the acts of the board touching alterations in the assessment roll, that all alterations agreed to or directed to be made have been made in the roll, and that no alterations have been made except those authorized," or, if the roll is a machine-prepared roll, shall deliver the assessment roll and a separate statement of all changes made by the county board to the auditor with an affixed affidavit, subscribed by her, as follows: "I, ...., swear that, as Clerk of the Board of Equalization of Butte County, I have kept correct minutes of all the acts of the board touching altera- tions 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." RULE 10, POSTING OF TI3ESE RIILES OF PROCEDURE The Clerk shall make available these Rules of Procedure at the Board of Supervisors Room, and at the County Clerk's office. -10- RULE 11. RTTLES REMATN TN EFFECT ~= ~~~ The foregoing Rules of Procedure shall remain in effect until further order modifying or repealing the same by the Board of Supervisors of the County in session as the County Board of Equalization, RULE 12• OTHER, MATTERS AFFECTING THE LOOAL ROLL: CHANGES IN IACAL ROLL INITIATED BY BOARD: "PERSONS INTERESTID" The Board may direct the Assessor to: (1) Assess any taxable property other than State property that has escaped assessment. (2) Change the amount, number, quantity, or description of property on the local roll. (3) Make and enter new assessments, at the same time cancelling previous entries, when any assessment made by him is deemed by the board so incomplete as to render doubtful the collection of the tax. No such direction shall be given by th® Board unless the following procedure has been followed: (a) Notice of Hearing to Persons Interested. The Clerk shall give notice to all persons interested that a hearing in the matter will be held. This notice shall contain a statement of the purpose of the hearing and the date, hour and place of such hearing, (b) Frocedure_for Giving Notice of Hearing, Notice to persons interested shall be deemed to have been given when a bulletin containing the required information is posted in a conspicuous place in the office of the Clerk or is posted in a conspicuous place on the property involved. Notice to a particular person interested shall be deemed to have been given when a letter or postcard containing the required information properly addressed to the last .~11- __ ~~ _ _ ____ . ~'7~ known address of such person interested is placed in. any regular mailbox or otherwise deposited for delivery in due course of the mails. (c} Date of Heaxin~. No hearing shall be held less than five days aftex notice therefore is given to the persons interest®d in accordance With these rules. Unless an extension of time has b®en obtained as provided in Ru7.e 1, no hearing shall be set fox any date beyond the third Monday 3n July. If an extension of time has been obtained, no hearing shall be set for any date beyond the last day o~ the pexiod of the extension. (d} He ri L ck of Prote t. Pexsons interested appearing before the Boaxd undex this Rule shaL1. proceed in conformity with, and be subject to, Rules 5, 6 and ? where applicable, and all other applicable Rules herein. Whenever it appears that no parson intexested is present at a Board hearing on a matter axising under this Rule, at the date, time and place noticed fox Dearing on the matter, the Board may summarily without a}~y hearing direct the Assessor to proceed in accordance with the purpose stated in the notice. The foregoing resolution was duly adopted and passed at a regular open meeting of said Board held on the ~hd~y of June, 1.962, on roll. call by the following vote: AYES NOES: ABSENT ATTEST JESSIE ROGERS Butte Couxity Clerk and ex-officio bler~f the Board of~uperv sore y ~ e Aeputy" irk W. R. ALLt}REDGE Chairman of the Board of Supervisors of the County of Butte, State of California. -12- ~~~~ (This application to be filed in triplicate) APPLICATION FOR REDUCTION IN ASSESSMENT BEFORE TFiE BOARD OF ~~UALIZATION. COUNTY OF.BUTTE~_STATE OF CALIFORNIA 1. Name of Applicant First Middle Initial Last { 2. Address Street or P. 0. Box City Zone ,State 3. Applicant will be represented by an agent. Yes No. If yes, state Agent's Name First Middle Initial Last .f,.. Description of property for which reduced assessment is requested: This description must be sufficient for identification on the assessment roll. (Use additional sheet if necessary) 5. The property described above (Line L,.) has the following assessed valuation: Land ~ Improvements ~ Personal Property Exemption Nat Total ~ ---..-..._ _ - Assessed Valuation 6. The following is the assessed valuation proposed by applicant: Decrease Land Improvements Personal Property Exemption Net Total Assessed Valuation '7. This property is used as follows: ,(Use Separate Sheet if necessary) 8. State facts justifying reduced assessment: g. Information in support of request for reduction: Date of Purchase Amount of Mortgage ~ Improvements made since purchase - ~r , ,~ "~~. Cost of Improvements ~ Purchase Price ~ N.ant Pax Month ~ Amount of Insurance ~ For Sale Asking Price ~ histed with Whom Signature; STAVE OF CAI,IFOH.NIA ) ss. COUNTY OF BUTTE ) being sworn says that he is the (Applicant) (Agent of Applicant) making application for raductioh in assessment; that he has read the foregoing application and knows the contents thereof that the same is true of his own knowledge except as to matters which are stated herein to be based upon his information and belief and as to those matters that he believes them to be true. Subscribed and sworn to before me, this day of , 19 (Title)