HomeMy WebLinkAbout71-136BE IT RESOLVED pursuant to Butte County Code Section No.
21-54 rhat the rv.les of no~ice and procedure attached hereto as
Append~.~ `EA`~, are, and ~he same sha11 be, the rules of rzotice and
procedure of the Butte County Assessment Appeals Boax'd.
BE IT FURTHER RESOZVED that this Resolution shall become
effective on the effective date of Ordinance No. iiR~
PASSED AND ADOPTED by the B~tte County Board of Super-
visoxs this 29 day of June , 1971, by the following
vote:
AYES: Supervisors Gilman, Mada.~an, Maxon, NfcKil7.op and Chairman Reynolds
NOES : None
ABSF~I~: None
NOT VOTING: None d
~~ a
JE$ E. REYN , Chairman of the
B' e County Board of Supervisors
ATTEST:
CLARK A. NELSON, County C1erk
and ex-afficio C1erk of the Board
B.y -~~ ~ s~~~
co.co.
WPM/ md
6/28/71
7/- !3~
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RUI.~S QF NQTICE AND PROCEDURE O~F ~
t#SSESSMENT t~PEAIS BOA.RD OF THE
C~UN'.CY OF BUTTE
.7une 24, 1971
1. DEFINITYOI~S AND GEN~RAT. PRQVISTOHS, The provisions set forzh ir this rule
govern tne construction of the RuZes of No~zce and Frocedure of ehe Assessment A~ppeals
Board of the Couaty of Sut~e.
(a) "Assessor" is the Assessor of the Coaztifiy o~ Butte. During the session
of ~he board, ~he assessor or a deputy shal]. be present and may make any statement or pro-
duce evidence on matters before the board.
(b) "Auditor" is the A.~ditor of the County of Butteo
(c) "Board", depending upon context, refers to the three~member Assessmen~
l~ppeais Board nf ~he County of Butte.
(d) "Ch~.irman" is ~h~ ch.airman of Ch.e boardo
(e) "Clerlc" is ~he clerk of the board,
tf) "County" is the Counrq of B~.~re.
(g) "Cc~unty legal advisor" is ~[ze County Counsel< The County Counsel or
tsis depu~y shall be available fnr aZZ hearings to give Zega1 adviee tn the boardo
(h) "Econom3c ur.i~" is ehe in~egraeed eombination of a parcel of land or
~ontiguous ~iarce].s of Zand,.and exi.sting appurtenances including structures af~ixed thereto,
reasonabZ~r necessary ~o put ~E~e w~:o1e property to i~s highest and best useo
(i) "FuI3 cash value" means manket value,
(j) "Person a~fected" is one who owns an interest in property which is the
suBjecC of the proceedings before ~he board,
(k) "Regul~r assessment period" is the period March 1 to and including 3uly
1, or sucli later date authorized by the State Board o~ Equalization, during wnich zhe asses-
sor compiles the local assesement ro11, hereina£tex called the "1oca1 ro11".
2, THE BOARD'S FUNCTTON AND ,NRTSAIC~ION, The fun.ctians of the board are:
(a) ~o increase or lower individual assessments in order to equalize assess-
ments on the local ro7.1 pursuant to Seca 1604 0~ the Revenue and Ta~eation Godeo
(b) To review, equalize,.and adjust penai and escape assessments on the local
ro11, except assessmencs pursuant to Sec. 531.e1 ef the Revenue and Ta~cation Code, ~nd
(c) To direct the assessor to:
(1) Assess any taxable property other than St~te assessed property
that has escaped assessmento
(2) Clzange the amount, number, quantity9 or description of proper~y on
the roll,
(3) Make and enCer new assessments on the ro11, at the same time can-
celing previous entiries,_tahen any assessment mada by the assessor is deemed
by the board so incompleee as to render dauhtful the collection of tha tax.
Tl~e ~oard ac~s zn a~udicial capacity and may act only o~
the basis o£ e-v~dence, TFie board fi~s nU ju~i~d~ction to grant ~r
dany exemp"tions ~r to cons~der alZega~i~ns tha~ cZaims for exemp"ti~n
from propQrgy taxes hasr~ been ~mpr~p~rly der_iede TFxe Bo~rd h~s no
legislatiee powero ~
3o PiJBLIGA,TION QF NOTIC~ UF BO,A,RD MEE~~TG, Immediate7.y
~~con. delive~ry ~f the 1~aa~. reiL~ Lc~ c~.e auditor, the clerk shall
gilie n~tic~ by ~v.blieation in a ne*aspa~er of gene~al circulatian in
sh.~ C~ungy~ ~f the peri~d during w~a.~h ass~ssment protes~s wi11 b~
a~cepted, the place wka2re tkey m~y l~e filed, and the time the board
w3.li meet ~o equ~lize and corres.t ~.ssesscnen~so
?05 T~.ME ~ PT~#CE: OF BOL~RD_MEETTNGS_o Ex~ept a~ the Board
o~ Supervisors sha~li, ~y order, etherwise pr~vide, the Assessmen~
AppeaYs Bmards shaTl sit, far the p~.rga«ae of hearing app~.i.e~.~~.~na for
~c~riec~i~n and equali.zaiia~ of a.ssessmen~s en ~he 1~cal r~1~ zaadp
dur~.ng ~he regular asszssment.peria~d,~.~. Or~ville, Califor~.ia, at a
place and time ~o.be designat2d by ~he chas.~no
4a LOCATiON OF LOGAL ROLL FOR ~NSPECTyON, The local roll
~r a capy thQrervf sha.ll be made ava~.lable frsr %nsppction by aIl
in*~eres~ed parties :during segu:l.~r a•ffice hours of ~he a£fic~r h~vi~.g
cusz~dy chere~~o Cevpies mati be made avaiZabZe f~r irspeetion at
other places for t~ie co~evenience mf Lhe gublr~c.
5o tLPPLTC~T~0I3, N~ cfiange in the 3oc~1 r~11 sough* by a
per.~~n affe~ted sh.al2 be m~d~ un~.~?ss ~he f~~.lewing appl.i~ati~n pra~edure
is followeda
(a) WHO M~#Y FILE. Tkxe appZicasio~. may ~e fi7.ed by a
persmn affected or for him by his agent. I€ the applie~tion is m.ade
by an ages?z etlxer than a~. assormey licer~sed s~ practice ir_ this state,
or ~ spou.se, parent or child r~f "the persa?a ~f~ec~ed, written authori-
zai~ron tQ se act fr~m ~he persm~. af€e~ced must be f3.l~d with. the
apg~.ica~~.mna ~f ~ha perssrre a~fecteri ~.s a corporai~ion, tkie agent's
auYhor3.za~ion mu,~t be s~.g:xed by an c~~fic~r ~f ~he cQrporation,
mZ_
(b) 33GNATURE Ai~D ~ERI:FIC~'TlON, T1i~ ap~licaiion s~~Y1
be in nrri~~.ng and s~.gned by s~e gerson. ~£f~~c~ed mr his agen`c ~w-i~.Ia a.
declaraeian or cer~i~i~~s~i~n undar. ganalty 6f ~°r;uY~ ~:~at ~he .r.a~c~s
pre~en;:~d and sicacemeue~ ma.de 3.n ~he aFp1i~~.~~en. ~~e ~x•ue, If Li~fl
a,~pLication is exe~used mu~side t~e Si~a~:a of Ca3.~.~~rnia, it s~all be
sra~rn. ±s beforQ a, r!o~ary Fvb1i.~ :nr c~~her ger~on au~hari.zed z~ adani.n~rter
o~,t•hs o
(c~ FORrS !~N'D CONTER'TSo `I:~i~ e~ur~;~ ~~~rie sh~31 prdv~de
Earms r~n whicn ap~ilc~~i~n~ a~rA cm h~ ma3eo A11 ~,~p1~.~~.~i~~~s mus~ be
b~s form appro~~e3 by t1~e &v~rd ~sf Supervismrso
1i ~~pa:rate app ticai;:.~vi sna.3.1. ~e f:i.le.d fcr•r ea~h e~onomxe
~nit e~f groperi~y ard. s~~11 Ii.~ ~~:'rae asse:s:~~r° s~s~r~eY. aumb~r~ ~.r.v~J.ved,
T~e app ~iz.~ria~, ~~~ be aa1i~, musr c~ntai:~ fi~ZZ fsllcsF».xzg
i.nf~ruea~ i~r1 s
~1) Tlxe na.mP arAd addr~sa of th~ ~~rs~~a g££e~~..~d;
~2) ~'~;:e rame a~nd address of Lh~ a~er.~• mf t;~~ person
affFS~.ed, i£ a.~;y, fs.l~.ng .tl-ae a~xpli~.~~:i~n;
(3) A desr.rip~ion 6f t1~e pr~ger#:y w~i~.c~i is the
~u~je~s cf xtce appT3~atie~ suffi.c3ert t~
a.de~ca.zy z~ dn ihe a-ss~~~men~ ralY9
~~) 'Tfa~ cv.Fi.na.on of. ~zae ~~xs~n a££e~cted a.5 to t~~
fu~ T. ~asn va~lsz~ of ~F~e g~~ger~y ~~ fi's~e £ars~ d~y
;~f M~re~ sf vhe ~sseL~vaeni~ y~ar a.n i.ss~e,
(.S~ Tl?e ~ssessed v~.lu° a£ th~ px~~er~Y;
~6) ?':.n.~ ~,y~e ~f facts r;~~~.ed upc~:~ sc~ s~pga~~~ the
cT~im t~at ~tee b~ard ahdul~ order g.ch~nge mad~ ~n
c~r 1;.,.~c31 roll wi.~h re~~e~t trr t~Ze subjec~ proper~,yo
P~~ appl~c~s3.~n w'nict~. dc~e~ n~L show ~Fs~ .£c~regc,ireg i~.ems m~y
be re~ec~ed by ~h~ ~o~rd as be3ng incQm~3:e~eo
Ttae c7.~zrk ~~-~~"11 ref.use tes ffle a~n a~~Lisw~S.~T~ ti~~t dcs~s na~
s~ase the ~pini~te ~f t:~e p2rsc~n a£feeted as io she full c~ah. ~ralu~ of "
the prapert~ on the firs~ day ~f M.~rc~a of ~?ae a~sessment ye~r in issueo
Wher~ 'she elerk refuses ~~ file an apglicafion, t~e sh~.~.l giu~ prempt
wri~:ten n.s~ic~ there6f ~o ~lxe a~+pli.c~,nL siaLy^g ~~.s r~as~,~s for r~fusing
t6 file tiT~e applieaCiCrna
~3.,
(d) TINlle E0~ F1LiNGo The application sha11 be Yiled with the clerk.; The
application may be filed ~eiLhez ~n person or by mail between Ju1y 2 and 5a00 p.m. of
August 26o An applscation recezved by the clerk thae is filed by mazl with the postagg~_
prepaid, is prope~ly addressed and is postmarked with a da.te.not ~~ter tha~_;:~he:;la~t~1
day to file shall be deemed to have been filed within the-p:eri.od, Zf t~e-postmaxked
date is later than the last day of che period, the appiicaLioa shall be deemed to have
been filed,within the period if proof sacisfacYor.y to thE board establishes Lhat it
was zn fact mailed on or Arior to the last day of tkie.periodo .
Aa application pertiaining to an assessment made outside Ghe regular
assessment period must be actually received by the clerk not later than.the iast day
of the calendar month succeeding "the monch in which the assessee was-notified of Che
assessment pursuant ~o Seco 160401 of the Revenue and TaxaLion Codee F~cce,pt as
provided in Sea, 61g.2 and 620 of Che R.evenue and Ta~ac~on ~ode, the board has no
jurisdiation to hear:any application nn.less Eiled wzthin the time specified.
(e) AM~~Dkf~NTS. No applicacxon may be a.mended after 5000 pom. on the lasL
day upon.which it mighe have been filed if the effect of the amendmenC is to request
relief additm~nal ~o or different in nature £zom.that origina~Iy requested.
6o COPY OF AP~LrG~TION TO ASSES50Ro The clexk shall transmi~ to t~e
_ __
assessor a copy of each application received, and a reasonable time shall be allowed
before hearing for the assessoz~ to obcain information relazive ta the propercy and
the assessment ~here.of. Within ten days after receipt of a copy o£ a~iJ.ed applica~ion,
or w~~hi.n such further Lime as may be granted by Che Chairman of the boax•dy the
assessor may move the board ir writing Lo requesr.the applicant to furni.sh a more
adequace s~a~ement of facts i:n suppor.t of the requested reduction or to fur•nish
othet informa~a.on required in the applicatioa. The ~aard sha~l rule on such motion
as soon as possibJ:e and thE clerk shall not set the application for hearin.g unLil
obta%,nang the baard9s ruling.
7. NOTTG~~,OF HP~IRT:NGo ~a) after the filing of an application, the cierk
shall seC the matcer for hearing and nocify the applicani o€ Lhe time and place of
the hearing in writing, on the form approved by the Board of Supervisars, by personal
delivery to the-person affected or his agene or by depositzng the notice in the
United States mail directed "co the person affected or his agent a~ the address designated
in the application. The notice•required to be given by these rules to the person. ~
affected or his agent-may be waived by the person affECted or his agenk and the
assessor in weiting in advance of the hearing, or orally by the person affected or
his agent and the assessor ac the time of the hear.ingo
The notice shall also include a statemen~ that fhe board is required to
fznd Lhe full cash value of the property from the evidence.pz•esercY.ed aL the hearing
and that this f~,ndi,ng may exceed the full cash value on wrhich the assessment was
based, wa.th the reeult that the assessmenr wil'~ be ~aised rather,than lowered,
(b) 'The notice of che time and place of hearing on postponed hearing
shall be given noL less than ten days prior to,the hearing ualess .notice has been
waived on a shorter nocice is stipulated to by the assessor and che per~on affected
or.. his.. agent..
4,
~c) The clerk shall notify the assessoz and the county-lagal ~dvisor -
of the rime ~nd place of Che hearing at che time o~, or prior to, the.g.i.ving of
notice of heai~ing to the person affeate8"ar his agento -
(d) When the board on motion proposes to raise the assessment of property
wiihouL an. application pendfng before it, not.~c2 of ~he kime an.d place of hearing
sha1l be given co.che assessee of Che property app_ea~ing on the lo~al roll in the
zaanner provided above aC 1ea~t 20 days prior to the hearing.
7.5 P~REMPTO$Y CHALLENGE fi0 BOARD N]~MBERo The parson ~ffected, his agent,
or t~e assesso~ may £ile wiLh the clerk one per.empLOry challenge in writing ,to a
member ot the board-keearing any application for.equalization. Thereupon, the clerlc.
shall no~ assign. ihe member challenged to hear that application.
8, RIs~UI~S~ ~OR FINDINGSo ~f the ,ger.son affecced desires written
findings of f~e~-, ha,s request must be submitted to che clerk in writing before
the hearing, The'fee for Lhe pregaration and delivery of the wriLten findings
of fact sha11 be tett do113ra ($10.00), payable at Lhe time of request, for each
assessor°s parcel €or which findings are requested. The assessor may, request
findings pursuan[ to Secta.on 1605.5 of the Revenue and 'iaxation Code.
9, HI~ARINGo I'he Boaxd sha7.3. mee~ on the chird Monday in Jvly.and shall
continue in session unCil the busi~aess of equalizat~.on is disposed of, All hearings
before the board sha11 be conducted in ~he manner p~ovided in these rules. Nothing
herein requires the board to conducc heariags prior co the final day for filing
a~plicationse LYnless oCherwise ordered by the boardy the hearing on an application
pertaining co an assessment made outside che xegular assessme~t period shall be held
at ~he time specified for hearings on assessmen~s made during the regular
assessment period.
9.5 CO~SOLZDA~ION 0~" H~ARINGSo Hearings on separate applications
concercaing properties in the same ownership and -used as aa economic i.cnit may be
grouped for a consolidated hearing by the boardo An application involving pr.operCies
that make up seve~al economic units may be severed by the board for separate hearings.
~f the board c~etermines that an application covers only a portion of an economic
uniL under one owne~si-~ip, the board.mayy upon.giviag 20 days notice pursuanL to rule 7
above9 consol~;date t~ie remainder of the economic unit for hear.ing and require the
applicant ea pressnt and support his opinion of value of the entir.e economic unit.
The bo2.rd shali r~ot order any change in the value of any parcel cont~ined in an
economic unit--after hearing on Lhe entire unit unless the board orders a change
in the cocal value of the.entire unit. Applicatio~s concerning propex'ties he2d in
different ownership but involving common quesLions,of fact may be consolidated for
hearing, but only wiLh t5e unanimous consent of the members of zE~e board who will
hear the matter, the Assessor~ and the applicant,
10, S~I:~GTIOI~ 0~ BOARD GHAIRMAN, T~e boa~d s1na11 se7.ect one
of its members to act as chairmaa and preside.ovez' a7.7..heaxingso 'I'his ~unction may
be rotated among boar~d znembers. The cha~.zman sha11 exezcise s.uch control over the
hearings as is reasonable aad necessary. He sha7.7, make all rulings regarding
the adm~,ssion ar exc7.us~:on o~ eviderice subject to being overruled by accion of the
board. .
5.
11. QUORUM AND VOTL ~QUIR~D. .No hearing before ihe board shall be held
unless two members of the board are present. Except as other-wise,provided in Rule 10,
no determination ox~ order sha11 be made by the boa~d by an affirmative vote of less
than two members of-the boa~do Only those members who have been iri attendance through-
out the hearing may vote on Lhe decisiono I~ a hearing takes place before a board
consistieg of t~o members and they are unab~e to reach a unanimous decision within
three weeks a~ter hearing Che matter, the appl.ication shall be deemed dBnied, che clerk
shall make an entry thereof in the records., and the assessed value of the'proper-ty as
it appears on the local assessment ro11 shall remain unchanged.
12e PROG~EDINGS R~C~RD~D, All hearings_shall be xeported by a stenographic
xeporter, The cle~k shall arrangeWto have a reporter present at all hearings. Trans-
cripts.of proceedings shall be procured throvgh arra~gements made wzth the reporter
for preparation and paymen~ therefor. The clerk shall not be responsible for procuring
transcripts except upon order of the board.
13o OIZD~R OF.PRESEN~ATION, (a) Hearings-on applicatioas shall proceed
as followss
(1) The clerk shall announce the number of t~e agplication and the name
of the.pe~son affectede The chairmJan shail then determine if the per~on
a~~ected or his agent is present. If neitiher is present9 thE chairman
shall-ascertaxn whe[her the clerk has nncified the applicant of the time and
place of heazinge If fihe notxce has been. given or waived and neither the
person affected nor his agent xs present, and there is no stipulation as to
the fu11 cash value and assessed va~ue of the property on file wiLh the
boa~d, the applicacion shall be denied for lack of appearancee If the notice
has not'been given, the hearing shal~ be set by the clerk for a later date
and the c~erk shall give.propez notice thereof to the applicant.
(2) The clerk shall ehen announce the aatuze af the a~pl~catzon,
Zf Che appl~catron is for equalization of the assessed value of property,
the clerk shall also announce the assessed value of the property as it~
appears on the local ro11 and the opinion of the person affected as to the
ful..l cas~ value of the propertyo
(3) Sf the applicaCion is for equalization of the assessed value of
ehe.propesty, the chairman shall then ascertiain if a written stipulation as
to the fuil cash value and assessed valne of the-property ~as been filed
with the board. Tn the event a stipula~ion has been filed with the board,
arid such stipulation is signed'by the assessor9 the county Iegal advisoz
on behalf of the county, and the person affected or his agent making the
application, and it sets forth the facts upon which the change in vaZue is
premised, the board may, at a public hearing,
(x) accept the stipulation, waive the appearance of ths•person
affected or his agent and change the assessed value in ac-
cordance with Section 1605.of the Revenue and Taxation
Code, or
(ii) reject the stipuZatkon and reset the a.ppl~cation for hear~ng,.
. 6.
(~) ~xcept for hearings o^ the.penalty poreion of an assessment, the
chairman shall requfre the person affected or his~ageni co p.resent his evidence in :
support of the appli~ation to the board firsto Aft~r t~e per.son.affeczed or his
agent has complek~~ the.presentation of his e.~2dence; the board shall wei.gh the
evidence ~nd may ter.minate che hea~ing at this po~nt and fi~d i~at the local r.ol~
correctly reflects the fuli cash value and Lhe proper assessrnent ratio of the
pxoperty. T£ 'the hearing is not terminated at this-point, the assessor may then
prese~t his case. The person affected o~ his agent shall be afforded an opporLUnity
for rebuttal if the assessor makes a preseotatioa.
2n the case of the penalty porCion af an ~ssessment, the chairman shall
require c~e assessor to presenL his case to ~he board fi~si.
(b) A heax~ng to increase ~n assessment whe~e no appl~catioa is filed
sha12 proceed as followse
(1) Upon t~e decer.mznation by Lhe Board by a majority vote chat
sufficie~t caase exists to hold a hearing to decide whe~her.or not an assessment
should be increaSed, the board shalZ set the matter__for hearing and cause the clerk
to give writc~n n.oc~ce co che owner of the.property as shown. on the 1oca1 xoll that
a hearing wi11 be held b~fore the board ko determine whether or not the assessment
of the proper~ty should be incxeased. The notice sh~ll be given in Che manner
provided in S.ule 7. The notice shall siaLe the time and place at which the hearing
shall be held; the name of the owner of the property as shown on the local ro11,
~he parcel number, a description of the propexty as shown on ~he roll, and that
the hearing is to be he~d for the purpo~e of determi.ning whether or not the assessed
value of che proper.cy chat appears on *_he local roii should be increasedo
(2) At T•he hearing, che board shall xeceive evidence o£fered by the
assess-or and any.person a~~ected or his agenc as to the fu11 cash value of the property
involvedo The oY•der of the introduction of ev~dence shall be as determined by Che
boardo
13.5 ~V~D~NC~o (a) All testimony sha11 be taken under oath or
affirmation,
(b) To be admissible, evidence.mus"t be the sorc on wh~ch responsible
persons are accustomed to rely in the conduct of serious af£airso ~aixure to enter
timely objection to evidence constitutes a waiver of the objection. The board may
act on~y upon_the hasis of evidence properly admitted inCo the record. A£ul~ and
~air hear~ng shall b~ accorded the application. T~ere shall be reasonable
opportunity f~r "the pxesentation of evidence, for the cross~examination of all
witaesses and for azgument. ~he board shall not cQnsider the findings and
recommendation of survey a~pzaisa~~ made by the 5tate Board of EqualizaLion
pursuant co Section 1815 of the Revenue and Taxation Code, or the findings and
recommendations o£ the Chief of the Oftice of Appraisal Appeals or the order of
the ~tate Boax•d of EGualization made wi~h respect to property pursuant io Section
I816o2 of the Revenue and Taxarion Code.
(c) IL is conclusively presumed that the rat~o:of the assessed
value Lo L~e fu11 cash value in the county is not more tha^ ~~5 percent_ of the
latesc preliminary or final ratiio.determined by the StaLe Boaxd,of ~qualiza'sion
pursuan.t to Section 1815 of the ~evenue_and Ta~ation Code:o .
7.
1'~0 :L~;G~;L CO'UNSEL• FOR E~k^PI,I:~~1'S AND .ASSESSOR, ~~ae gerson a~:£e~ued atad t~.e
~ss~ssar may b~ ~~gres~.r~.~cl '~y .Y~ga1 ~~~nse~,o
16, E;K:lIMIN~,TION OF P~R.SON~ ~.F'FEGTE.- BY BOARDp F,a) Except a.~ ~ec~erwise pr~ivided
in i:he~e ru5~s, n~ r~ds~tiios~. of t'~e m~~es~2d tY;~~~z~ a£ ~~~pe~~y mn "r.h~ ~ac~l ro11 ~h~ll be
m~de unles~ c~e ~cr~.rd ex:aani.~.es~ ~n ~~~.tr, iT~e pe~son af£ec~€cl or h~s age~:i ~.s "r_~ F.~c~s con~
cersa3n.g tT-se v~:~u~ of rr~ pr~sper~~;y~, anc~ i:k~e per~ms~ af£e~~ed ar~ ~h.s.s agent a~ce~xds ~vd a~nsw~~'s
a11. q~,~s~i~ns p~ri:i~e~c ~:~ ~:r~s ir±quirya
(b) T1he ~c~~rd may ~x~ its d.3.s~.r.?~i~r., wai~ie cFa2 ~x;a~m9.na~i.c~et ~~ che person
a£fe~zed asr nis ag~.ni: if ~h.~ board and ct~e as~^ss~~ age ~~,"sisf.:~ed i~fiai c:~e :~s~u~s raised
by i:he apg*~.i~a.t:;.can artd ~:av faca;s p~x•tai.n.ing ~~Qx~es~ '~!a.ve bee~n f~.Ily ec~ns3.~iere~ by ~:he bceard
in gra~ri~us ~*e~x~ e~r fu1.:i.y pre~,egite3 ~n L?~e appl.ic~,tiivr, ~.vzd z~ ~he a~p1.3.canL reques~s _such
wai~re.r 3.n xi~.s a.pplicariano 'S''r.;e ~oard sti~:[.Z cc+r~5~s.~.#: wi~.~. xh.e aase~s+ar a•nci s~s.~13 ~.c+~ promF,~ly
~n any r~qvasc for w:~i~2r. and gie~ ~°iictQn. n~~;i~~ ~f fi:s decisi.~n ~az~hi~: ti~n d~ys of t~Ze
£il.ing csf ~~~ a~p:L~,~~.xi~!no S~ rh.e boa.r~ wds.ves ~h.2 e.x_ami.na.tzcn €~x ihe pexsenn affe~ted ~r
his ag~nL i~ v~a11 d~~:~de tite c~~e e~n ~fis me~z~:s ~f ~he aggli~a~i~no
1'~o PE1~50;~I11.L .APPEA,RANCE BY ~ER50N A.F'F'ECTE;Bo APPF~.Rl~NGE f3Y AGEN~',
(a? Th2 pers~n a.ffec~ecl w~.c~~ r.a.u;~e~. c:~:e app2.icafiio~ v~~ be fi.:tud m~st appear
person~.Ily yr srr heQ-r,::.~g and. r~as: i~~-~r~u.~h an agento The ~zs~~~rna~~ a£ ~F:~ Fer~on affe~~~d
~~ c~e ~-r.earing ~r~a.y bE e:xcused 'cy~ i~p boa,x~d~ ~.nd ~n. 2,~Sg~ar~n.~e ma,de o~. t~is betxa,lf by an
ageni, ~ig~r ihe f.iling r~t an afftd~v~.~ ~r. deel.ar~~r.c~n u~t.d~~ penal.~:y ~.f. pErjury giv~n by t~e
persor affe~~:ed ~i:a`~ing Lt~~.t i?:a :e.~ ~s.rEier absent frcam t~e ~o:~n:Cy crr unael~ ta ~ppear by
xea~~n e~ i.lin~ss,
(b) Any p~r~~re a~~earing ~n be~-ialf mf ti~z~ ~er.scn ~ff~;at~d, ~xcegs as hex~ein°
af.Le:~ Pre~;idc~d., ~na:€.1 i:i.a.e w~.~h th~ clerlc hi.s writt~n aui:horxza~ion d:~ ~~Spear 3s ~gerat £or
W~-xe ~er5ox~ afi`~~~~d ~t t:h~ ~~:n.ri.ng, The fi:~ing c~f ~~ar~~rAr~. aua:'hr~r.iz~.tis~ ~•r ~.pp~ar sha11
n~~ be r~?gta~.x'wd ~f a.n ~.Ui~rne~ ai: 7.aw adn€zized td pracc~ce sn Califdrri~., Che s~cnuse~ pax'eni:
dr etz~.ld 5f .t?~~e persmn af£ec~~d~ ~r a~cs°own~r wi~h th~ persan af.fecf~ed ~f i::hP pr~perir.y
w~.zc~. 3~ ~:he sv.b~~c~ ~f Lr~~ agp~,~.~ca.sz~~,
1yo ~PP~;AR.~IVCE ~~ C0127?O~Tc~.'~:T.ON, Wtz~re the pers~n mf.fec~ed i.s a c~rp~rs.a:ian, the
co~por.m~i~n s~xai~. ma.r+:e it.a ~.~p~rax~~n~e ~nr~ugh ~. duly ~•b~nox~ized off's".~e~r. ~~ emp3.~y~~ ~£ ~~e
corp~~~ti.~n o
ZI.e BUIFDEi~ OF ~ROQFo 7ha ~.:s~de~. ~f pn~of ~~ ~h.~ 7~ear~.~g .sraI.i be ~s f~Tl~wsa
(~.) ~1~~1i.z:af~.r~n f~r ~~u,~ls.zaTion. of ~sse-~~ad vai~~_o ~?ie ~er5an aff~c~ed csr
kvis agant wt±~ ~.p~i2~rs w*: rhe hear'i.r~g ~n ~.n app~.ic~ci~n fu~' equ~,~izacisr? ~f ~h~ assessed
vaT.ua~ion ~t prc~sercy, ~r~.~,Z~ ca~v~s ~fie bu.rde~ ~f ese~,b~isisir_g oy pregor~de~~nce ~f ~:ne e~u3.~
dence, ihe as~~s~~cY va"su~ ef g1~e ~r:~perty in quessien.,
(;~~ Apg~?.e~ts.~r~ f~r ~ re~ucii~xz 6f s pe*~a.1~y a~se~smeu*~e TF~z ass~ssrsr has
tihe 'burdeY~ m~ ea~;ahT.:€s°~~r~g ~+y a prep~nd2ran~e mf c~ae e~ridex~~e~ Ll~~ b~,s~c far imp~sition ~f
a penal~y c.r an assessm~nte - -
iy a prepond~r~nce of #~he. ~yideTCe is meant such eviflen~e as, w~en weighed wi#h
thaf r~ppased i:a it, h.~s m~r~ ~,~nvin.ca.ng £~rme arid LI?e gt~ea~ex groba.bi.li~y ~f traa~h, In the
eventi L1i~~r ~~e e~idPna,P is eue~?y haianc~d so ~fi~r the bnard is un~b3.e ~~~ say ~:rat iehe
eva.den~d r~r. ei~~er si.de e~f an ih;~~x~ ~r.ep~ndex°ates, ~~.°n ~he board's ~i,n.di.ng ~:Fon ~:hat issue
mu~~ ~e ~.gainst che p~.rty wa~ hwd the turd~n ~f ~+rovin.g i~, In de~armi.nix?~ wl~e~h.er an issue
ha~ been groved by ~. preponder~n~e ~£ ~~e sr+xdenee, ~h.e b~a,rd shal.x e~nsider al.l. of ~he
~gA
210.5 FREST:fMPTiON,' `I'ic~ 3.aw p~esvmea ~rtay ~.tiw ~:~sessor. ~~s pr~perly ~erf~?~'roed his
Offici.~l du*•yo ~~P af~ec.^ m£ .d-his ~r~;~'ux~pt:ir~n is to :imp~se up~n ~_ne ~er~esn ~.:~~~c.~ed ~r hi~
~gen~: ~:h~: bu~de•r. ~f ~r.oc~f ~s icc ~l~e T,~ne~t:7.~i~an~e ~f s~.~ ~resum~d f~c*'o
2,2:o S~UB~flENAF:Sa Ai: ~fie r~que~~* ~t z"t?~ ~ers~n ~t£e~ze~ vr 1ti; ~ge~t ~sr ~:he
,~~~esscr Wn :7dva.sr.c.d o~ tne hea.ring c~r •a.:: ~?xe ~~.mt u~£ i:k~2 hearing -~:he b~a.rd ~.r 'z,hQ c.lerl~ nn
~a~ r~~s.zazi~n f'~rsm i~h~ 4~~r.d ~h~ll. i.s~u~ subpoen~as for T_h.Q a:.~enda~~e of. wi.tn.e~s~s a~ c~e
~iL'.3;Y.':1..7(1~0 `I,'L7.1..' b~35'.TC~~ LTii7 1,'*:3 C3'~idii. IR[SF'I.G~YY~ Ii13.5% 3.SStS~?~ 6Y' $lA'S:r~',C':~.Z2 1Cr!C. n^.iET1C ~'C:~ ].~SY7.£.'~ 2.
s~.bp~en:a:a 7:£ ~ ses'%F~.T.aTG i~ ~s~ued ax i:i~2 re~v.esi csf che ~~r~s~sn a.tfe~~ed. or. '~is a.g2nt.,
~.c ~.~ ~e~po~!~i,b:le f`ar sex•~ra.ng i.t and f~r ~h~ na.ymen~: Qf s~a.i:ness fe~s ~~.c~ mil.e~.geo F1,sa
,~pgli.ca.i;i.i~n. f~r a~ubp~ena £~r i~.e pr~d=~ci~i:~n r~f ~s~s~C~;:, r~~c~rds, ma~s~ ~~d do~.umYr~is sha11
h~ ~sv.pp6r#:~d b;~ an a~f:ida:va.a: s~sch a~ ~3.~ ~~r~_,~.r~.brd by Se~~f:ton. 7.985 mt '~:r~~ C~a~e of Givil
Frst:~d~.~eo N~ av.bprr~~.a to c~1ce a dep.L?.~i.Qr< sYc~,W1 ~~ ias~ed ~o~ s~a~.1 de~,~as~.~i~r.s ~F cc~r=
~~.dered f;~~ a~ny ~5z.r~~~e ~y che b~~r~3,
2.3~0 ~OI~?I`IIQCT.ANG~o '~k~ b~a.rd. uc3y cc~n.~i~.ua ~, tse,~.ring i:a ~. la:~er dai:eo l'f "tY:e ~.ea~=
iag .i~ ~orr~;~..:,~ed, i:~.~ .r~~s.rn~.n. ~r ~F-ie c~i~~ic ~~~1.:i f,n£~rm ~h~ pers~=~ ~tfe,c.ce~ asr his agen~:
~,nd •~re a,swe~~~r est z:Y!2 r:ime an.fl pla~e ~f sr~c:tp t:~x"sh.er. ~.e~~i.n.g and nca fur.~h.er no~~~e Y~?~remf
need be gs.~res~a
~.~o D~G?~'S:E:ONo k'x'~m ~he evi.denc~ gr~~e.r.iy irz~z'rdt~~2cY. a~ ~_~te k±e~•s'~'ng c'Y.2 SQard
sra.1.L de~:~-r,n~ir~ ~i:"r,.z fv.~.C cash ~7~I.ur c~f t~~ ~r.~per~y ~raF~s.c:!~ ~,~ the s~ba~e:~ 6f ~he he~r~~ag~ ~nd
sha~l de:si.gr~a~:e ~k.~ s~~.~ie~ "r:~~ b~ appli~d i~~ereeo, w:~f~h. s~:~"L:~. be lc~•wes~: ~f Mr3~ rai:i.os prom
~ricY.ed :e.n ~C.~~.3.nn 1.u05 c~f the Rev~rv.e ~rd T~x~r~.c~n Ccsdeo
Wf~en. ~:"r~e a~pl.ica~ic~n ~ee~r~ equ~.l:z.~a.rion of zhe a~~~s~~~d ~r~~~~.E ~f A pcsxi:z.~a oE a
gr~pec~~y w~.~crt i;; ~xsed ~.s an ~ccaxzL•mz~c. uri.i~ ~:`r~e brdrd sna2i m~1c,a.~ de~e~a:inaxi.~n ~s ~he f.3I~
~:asl'e aa5.ue cvf ~Yz~ ac~n.n,?nY.e .r~ni.f a.~a~ ~tse f:s;;~,2, s~~h v~.I.ue e~f ihe ~cnr~~rxen~ paY~~~o Tn~ full
c~s~ v~7.ex~ a~f tY~e ~:~~r~~ne•a.r ~+~r~rs ~`rA~N~3. e~ts.~.1. ~~~ "rull e.a~fi v~.l~e ~f che ecdnsmic c~n.~.c ~*s.b~
jee'.~ ~~ r'ui~ 905 a'~mv~a
'I1~~: br~ar~ ve~.~~.1 be ~su~nd by ~he same px~:~.~.~ipl.e~ ~~ evm~.ua~io.~ ihai ~,~~ T.ag~.3.:€y
ap~l.i~abl~ t~ rra~ ~s~a~ac~r.~o
ZI-ze ~omrd sF!ali n~z.t.iier. r:~is~: nor ~.~~a~r ~MS 2nsire 1.cv~al r~:ES.,
L5, ~0`I';G~ OF DECTS':ONa !~ ~oard m~~* ansavu?.2ce its dee.i.s~.csn ~~ ~1ne per~o~. affec~ed
r~r :his ~ga.-!~ a~ri ~kre ~~se~s~r ~~ ~:h~ ~~nclv.si~n m:E L~e he~~f.ng, ~r ~.t may ~a~~ the maf:~car
und~:r. se~bm;.~sz~n, ~t ~:he m~~~:er is c~k~~a unde~' suY~m.3.s~i.on:, *:~h.~ e~..~+rie sha.Z~ n.c.~i.fy t~se
ge~;>5•a af'fe~.~:~d S.n w~iiin~ af:' s±-b~ d~~is:.~xE ~f rt~e b~ard t~;~ Jr~~.+~ed S~a~~s ma.iY ~.ddx°e~,~d ~o
i~e pe~'~~~n .~~1'ee~,:ed ~~r f~f~= .~ge~~~ ~'r,. ~T-~e ~d~-c,~ss d~~ignar~d in ?•'he ~g~~.:ic~.~iar £~r m~.ili~a.g
n~~:~.e.~, If Tsa~ ~e~~is~.~n 3.s ~o ~.?t..Iude findings ~f ~~~~~ ~~xF c~.er.~t sc,.mI.Z, pri~r ~~ de±-?da,ng
npi:3.~ e csf d~c.i, ;i~~c~., . eend ~:tie ~~sas~~rr an3 rr~-a gers~r,. ~ffe~ted or F,.~.~ dgenc ~c~au pr~~~u~d
£?.~cYings ~f £.~eL 'ce~gQ"sk~er +?~i:~-d ~ si:a~anenc 'LYaBL v.nles~ wr~."r.~:en obje~i::t.ons t~r ~~-ie px~apus°d
f:ixeda.ngs ~x~s r~ce3.~red wx.t~?:in. ~.J days ~f Lhe da~e cvf mail~.ng, L~~ ~r~g3sad fi~adi.n~s u?~7.1 ~e
m~.de a. p~,x~• of Lz~e decisi.r~,-, If ~mie~vi~ns 2re ra~eived wirn~.n ~~ie ZO da~v~ per~iesd, ,~h~
e].erk s~.2.7.7. subm~.t snem L~ i:he e.Fi~,irni~r. ana s~all san.d n~c3.ae c~f sh~ b~«.r,d°y d.ecis:~bn and
fa.n~1, ~a,~ndi.ngs a~ ~nd wnen clir~cz~?d1 by kT~e cha.irm~n, Th.~ clerk. sYs~1 E gi've tYi2 a35esser
wrir~:~r~ nc~ci.~e ~f all ena,i:~er.s cf wha.c~ ?~~~ice ~.s gi~~ren t~ zhe parscn affected or Z~~.s agen~k
pu.e~•a~,~t ~o +•h.:~~ ru~ eo
_gA
26, RE~~~S~~ERAT30N ~I3D REPdEA:RiNG, Ti3e de~isYa•~ ~f tih~ board u~~n a~ ~~plic~timn
is f3.x~1. T1-i~ board ~3~~1~. no~ r~~qm,~3.der ~r re~~~r ~n ap~oli.cati~r except whsn ~~ is dwter~
min~ct by ~~.~ no~rd9 *a~t~ ~flz~ a~grav~l of ta~ c~un~y leg~l ~dvi~~r ~h~W t~e p~rss~n a££~~t~d
~x tne ~~~ess~r raas ~en:~ed a fas.r ~nd ~d~qu~ue ~ie,ariag,
2605 MOTs.~N~, ~.~1 d~~isi~s~s ~f tne b~~,rd a~a~.I be mar3d by m..cota~t~ c~rr3.~d .1sy a
ma,~mxa.~y m~ '~t~~ boara3 ffiem~~~~, ~nresen~ ~~d vet3n~, Mr~~ic~€~~ sha~ P nmv require a secm~d. The
c?~ai~man m.~y ~k~ ~ mra:~.o~o
-iL~