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HomeMy WebLinkAbout77-097RE30LUTION AMENDING RULES OF NOTTCE AND PROCEAURE OF TIiE Bt7TTE COUNTY ASSESSMENT APPEALS ROAR.I) BE IT RESOLVED pursuant to Butte County Code Section No. 21-54 that the rules of not~.ce 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 I4th day of June ~ 7,g77~ ~y the ~'ollawing vote: AYES: Supexvisors Lemke, Moseley, Winston and Chaixman T2ichter NOES: Non~ ABSENT:Supervisor Madigan NOT VOTING: None '~ .-~ ~ / i~=~ "`,"t ..._. ~BERNARD De RICHTER~ Chairman of the Butte Gounty Board o~ 5upexvisox's ATTEST: CLARK A. NELSON, CounCy C1exk and ex-officio Clerk of the Board BY-~-~-~L4~.L[ ~ ~,,.~ x~~s o~ No~.r~c~ ~~vn ~~ac~DUx~ o~ mx~ ASSE55MEI~T A~~EAZS B0~1RD 0~` THE COUNTY dF BU'.~TE ~.o AEFINITTONS ANA GEI3ERAL PROV~S~ONSo ~he provisions set for~h in this ru1~ gavern the constructxon o~ the Ru].es of Natice and Procedure of tha Assessment Appeals~Boarc~ of the Coun~q af Butteo ao "Assessor" i,s ~~e Assessa~ of th~* Caunty of Bu~teo Duri.ng ~he session of ~he Board, the Assessor or deput~ shall be presen~ and may make any sta~ement.or produce evi.dence on matters be~are the Board. ba "Aud~.~ar" is ~h2 Auditor o~ the County pf Suttea co "Board" deper~dxng agon con~ext, refers to the t'hree-me~i~er Assess- tnent Appeals Baard of ~he County of Bu~teo d o "Chairmazz" is t~.e C~aix-r~an of the Board . eo "C~erk" is the Clerk ot t~e Board. f. "County" i.s the County Qf But'te. g. "Coun~y 1ega1 adva.sor" is the County Cnuxzsela ~he Coun~y Counsel or his d~puty sI~a13. be avai].abl.e for all hearings to give ~egal advice to the Baa~d. ~. "Economic unit" is the in~egra~ed cambinatxon of a parce~. of land ~ or contiguous parce7.s of 3.and, and exi.sting appu~tenances i~.c~.uding ' s~r~c~ures af~xxed thereto, reasonably necessary ~o put the whoie praperty to xts highest and 3~es~ use. ~.< "Fu~1 cash va~.ue" means ~arket value. ja "Ferson a~fected" is one Taho owns an in~er~st in proper~y which is the subjec~ nt the proceedings before th~ Baaxd. lco "Aeg~lar assessment period" is ~.he period March 1 to and including.' ~~ 3uJ.y ~, ar such ~.ater date au~horized by the S~ate Board of Equal~.za~~ -~ tioz~.,~ during which the Assessor cornpzles the local assessment ro11, -~~~•° h.er~zna~ter cal.l.ed tl~e ~'Xocal roll", . ~ . . 2 e THE BOARD' S FI3NGT~ON AND 3URZSDZC~~,ON. Th~ ~u~c~i.ons of tha Board are: ao Ta increase afte~ giving no~i.ce ar ~ower upan application, irtdividual assessmen~s i~ order ~a equa~ize assessments on the loca! ro11 pursuan~ ' to Sectian 16~4 af the Revenue and Taxati.on Cade. b, ~o review, equala.ze, and ad3ust penal and escape assessmen.ts on the _ ~oca~ ra11, exce~t assessr.ien~s ~~rsvan~ ~o Section 53~.0~. af t~e Revenc~e and Taxa'~ian Codeo . . _ . , . . . . _ . ~ . - . . . . ..__ . . - ~ ._. _... _ ~...... _.. . .. ... _ , _ _....__... .._ . .... ca To direc~ tne Assessor fio. ~ 1. Assess any taxable property other ~ha~ State assessed property that ~as escaped assassment. 2o Change the valne, number, quantity, or desc~ip~ion of p~a~er~y on ~he ra~l. 3e Make and enter new assessm~nts on the roll, at ~he sa~e time cancellxng previous entr~es, when any assessrne~t ~ade bq the Assesso~ is deemed by ~he Board sa incompleta as to render doubtful the collection o~ the ~ax. The Board acts in a j~dic~a~ capacity and may act only an ~he basis of evidencee T~e Board has no ju~isaict~an ~o g~ant or deny exemptions or to cons~de~ allegations that claims for exem~tion from proper~y taxes have been improperly deniedo The Board has no legisla~~ve po~rero 3., P~TBLICA~'~QN 0~' NOTICE OF BOARD Pi~~TINGe Immediately upan de7~ivery o~ ~ the ~ocai ro~.7. to the Audi,~or, the C1erk sha~.~. give na~ice by publication in a newspaper of gezteral c~rcu~a~ion in ~he Coun~q, af the peri,od during which assessment protests wi11 be accepted, the place wh.ere they may be filed, and the ~ime th,e Board wi~l meet ta equalize and carrect assess~ents. ' 3a5 TIME AND PLACE Q~' BdARD MEE~T~NGS. Except as th~: Board o~ Sup~x~visors shall by order, o~hex~'aise provide, ~he Assessmen.~ Appea].s Board shall sit, for the purpose of~ heari.ng app~.ications for equalizatxon. o~ assessments on the l.ocal xa].I made during ~he regular assessmen.t period, in Orovil~.e, California, at a place and .time to be designated bq the G'~.aix~nane 4. ZOCATION 0~' LOCAL ROLL ~`QR ~NSPEC~~ON. T~,e ~.oca~. rol~ or a copy thereof shall be made avaa.~.able fa:r inspecti.on by a1.1 interes~ed parties durxng zegu~.ar office hours of ~~e o~ficer having custod~ ther~o~. Copi.es may be made avai.Iab7.e - for inspec~:ion at o~her places far the conveni.ence of the gublic, ~ 5, A~'P~,ICAT~ON. No change in the Ioca~ ro3.1 sought by a pe:rson a~fec~ed sha11 be made ur~~.ess the fo~J.owing applicat~.on p~racedure is ~ollowed: a. W~TO MAY FIi~E. The appl.ica~ion may be ~ilec3 by a person af~ec'~ed or for him by hi.s agent. If the appli.cat~.on is made bq an agen~ ather than an at~orneq licensed to prac~ice in this state, ox a ~". " spouse, paren~. or child of tlie person af~ec~ed, wrf~~en auth.oriza- _: - _ ._ _ ._ _... _. t~ozr.to_.so--.act.~rom~the pers~iz a£~ected-uiu~t,b.e:.:fa:T.ec1'wi-~~ritl~~-..:-__,_;~..~v.~. .~ __ -.app-~zc~a~~~:orr "I~~ ~tneWp"e~son affectec~~~ a_:corpoia~o~r:~~e_.ag.en~= s=~- - - _: _ , . _ . .. . _ _ _• . : autho~iza~ion -m~st b~ signed by_ an„ of~icer.. ,o~,.~ ~he.~:c.ox'go.ra.~iane..: ---~,y:._ y a-,.,,_.. '.__:, . . . -- -~~ ,_- 3~o S~GNATURE AND VEREF~CA'~~ONo `~he applicatian sha13. be in wri~zng - and signed by ~~.e pexsaxz affected or hxs agexx~ with a declara~ion ~ or cer~ification under penalty of perjury that ~he facts presQn~ed and statemen~s made in the app~icats.on are ~rue. ~f the appli.cation is exec~ted outs~.de ~he State of Cali.fornia, f~ shall be sworn to ' befare a notazy public or other pe~son autharized to admin~ster aathse -2- ~ co FOIiM AND CON'I'ENTS. The County C~~rk sha~1 provide~free of charge forms on which applications are ~o be madeo A~~ ap~~i_c_a~ions.must be on forms a~oved b~he Board of Su ervisoxso ~ A s~parat~ 2pplication s~al~ be fxZed fax each ~canom~c unx~ of property amd shal~ list the Assessar~s parce~ numbers invo~ved. T~e ap~~ication, ~o be valid, must contain th'e follow~ng in~or~atian: ~. The na~e and addxess of the pe~son affected, 2o The name and address of the agen~ of the p'erson a~fect, i~ any, ~zl~ng the app~~ca~~ana 3o A descript~on of the g~operty ~hich is the subjec~ of the app~ication su~~~c~ent ~o identify it on the assessment ro11. ~, The op~nidn of ~ha pe~son a~~ected as to ~he ful~ cash value af th~ p~opezty on the firs~ day o~ March of the assessment year in issueo 5. The ~ype af facfs relied upon to support the c~aim that the Board should order a change mad~ on th~ locai ro~l with respect ~a the s~bj~ct prapexty. An increase ~ax o~ ~he amoun~ of an assessed value increase sha~l not constitute fac~s sufficient to warrant a change ~n assessed va~ues. ~ An application w~ich does not shaw the ~aregoing items may be rejected by ~he Board as being inco~p~ete. ~ The Clerk sha~1 refuse ~o fi~e an applica~io~ that do~s not s~ate the apinion of ~he person a~~ected as to the ~u~l cas~ valu~ , of the propex~y on the firs~ day of March of t~e assessment year in issue. Wh.e~e th~ Clerk refuses ~a ~i1e an appl~catxon, he sha~1 give promp~ writ~en no~~ce ~hereof to the applicant s~a~ing his reasans for re~using to file the applica~ion. ~ d. TIME FOR ~I~INGe ~he applxca~~an shall be f~1ed with the Clerka The app~~cation may be ~i1ed either in person ar by mail be~ween _ ~uly 2 and 5:00 p,m. o~ Aug~st 26. An apglicatio~ recaived by . _ . the Clerk ~ha~ is._~i~ed by mail with the postage prepaid.., is :; . :,: . _ .. . _.: ---- Prop~rly.addressed..and is... past~aarked-:wri:~h. a da~e :riot ~-la~er- than ~ ... - ~ _ , ._ _ . _ .. _. _ _ .. .. . _. ~ -- _ --- -~- :~...._ - ~~.the Ia's~ da ~o:~.~fi:1E_sha~.l~~e:.de~em~d-~Q~have::.been.::fi:`led~'-wa.th~:ii= -~ ,-~ . - Y_ .. _. .. . _ _ _ ~he :.pexzod. .. r~-_the _post~narked -;date. is._.later:-th~n_~ the::.~as.t_ da.y-_ ~..,.~_~_ _ .-~ ~:~ ~ ~__ -.-- ---- _.:,o£ ~th~-.periad; ~~he ap~~.zcatio~ sha~.7. be dee~ned ta have been £il~d :- -^-- - within. the peri,od i~ proof sa~isfactory to the Baard ~;stablishes that i~ was i.n fact mailed on or prior ~a t~ie last day of ~he periodq , An ap~lica~iox~ pertai.ni,ng to an assessment made ou~side the regular assessment per~.od mus~ be ~~~ua~.1y received by ~he Clerk _3_ . not ~ater ~,.,~n 60 days atter the date an w~z'c~ the assessee was - notzfied of the assessment pursuant to Sec~ion I605 af the Revenue and Taxation Code. ~Except as provided in 5ection 619 (e~ se~) a~ the Revenue and Taxation Code, the ~oard has na j~risdiction ta hear any applica~ion un~ess fiXed within the~ time specifiedo e. AMENl7M~NTS. No applicat~on may b~ amended a~ter 5:00 p.m. on . ~he last day upan which it might ha~e been ~iZed if the etfect of the amendmen~ ~s to request relief additiona~ to or differe~t ~ in nature from tha~ originally requested. 6. C4PY 0~ APPLICATIQN TO ASSESSORe The Clerk sha~~ transmx~ to t~e Assessox a~opy of each applica~ion received, and a reasonable time sha1l be al~owe~ before hea~ing for the Assessor to obtain inforn~ation relative to the property and the assessment thereof. Within teri (1Q) days after receipt of a copy of a filed app~icatzon, or within such further timE as may be granted by the Chairman of the Baard, the Assesso~ ~ay move the Board in writing to request tfie applicant to ~urnish a moxe adequa~e statement of facts in suppor~ of ~he xequested reduc~~on or to ~urnish other inforn~ation required in th~ app~ication. The Board shal~ ru~e on sucfi motian as soon as possib~e and the Clerk shal~ not set the anp~~cation fo~ hearing unt~~ obtafning the Board's ru~~ngo 7. NO'TICE dF HEARTNG: ' a. After the fi.li.ng of an applicataon. for reduction o~ an assesst~ent, t~.e Cl.erk shall set ~he mattEr for heari~g and noti.~y tlne app~.icant or k~is agenfi. and the Assessor in writing by pe~sonal deliver~ or by depositing the no~ice in tize United Sta~es mail direc~ed to the address given i.n the a~plication. The noeiee s1za11 designate the time a~.d place of the hearing. It shall also include a statiem2~.t ~~ta~ the Board is requixed to find the full cas~. value of ~he property ~rom the evidence presented at the ~.earing and that this finding may exceed the full cash ~alue nn which the assessme~t ~~ was based wi.th ~he result that the assessment will be raa.sed rather than lowered. The notice may i.nclude a..statement that an applicatiion for~reduction i.~ the assessinent of a portion of an xmproved rea~. _ property (e.g., land on~y or improvemen~s only) or a por~ion of insta7.].ations which. are partly real property and partly personal pr~per~y {e.g., only the i.mprovements portion or only tfie persoztal. property portion. af machinery and equipment) may result in. an , ~.ncrease in the ~nprotested assessment of the ot~.er por~ion or ._ . . . .. - - .:. . -. . _. :: . • - _p~rtions~_ of the . propextY, which _increa se wa.ll. o~~'set, i~;. who~e ax ~- _ . . - -~ .__- ----- - : _ -: . ~,n part-,: axiy_~educ~x.ori~~:n t~ie px'otes~ed::assessment _.~T~~~he genera~ - -~ ________ ..._ .~ Y._ ~.-,---~--~, ~ :--_~ -_ .~. ._.notzce~~~oes~`~na~.=~include~.~~he:~a~tter---sta~~"emez~t;~-siic~:~-~.>s~a:~~ttt~~t-_sKa1C~: __. ::~_-- _ . ~.°- -~ . :~~`:-. :-_~e~:imc~ude~.-i~rs°n~trces=~in..t~rose--cases~=~-a.=whic~-~.the-.~ler~~deems~~~.~:.:~ .--- ---- - ------~ _ - _.._... . ... _ __~---- ... . . ... . _ ._ ,... _. _ .. _.--. -. ---- . -.- _...relevant: b. The mo~ice sha11 be gi.ven no less than thirty days pr~,or to the fieaxa.ng unless: 1. The Cle~k has receive~ event the ILO~].G~ shall p~a.or ta the heaxizzg; a request fcox i,n~ormation in whi.ch be given. no Iess th.an twenty days ar _ ~_ - ~~ 2. Th.e -.~.~erk has received a'~wr~.~ing frorn.~fihe agp~.icant which sta~es tnat the applicant will np~ make a~eques~ for infpxmati.ort, in which ~ven~ the notice sha11 be given no less than five days prior to the hearing; or 3. A short~r not~.ce has been stipv].ated to by the Assessoz an~ appZicant or his agent. c. The Clerk shal7. noti,fy the Assesspr and tne Coun~q lega~ advzsor o~ the time and place o£ the heari.~.g. d. When proposing ta raise an assessment on its ota~, mation without an application for reduction pend~n,g before it, the Board shal.~. give natice of the hearing in tI~e manner prpvided herei.nbelow not ~.ess than twenty days prior to the I~earing unless reotice is waived by the assessee or his agent in wri.ting i.n advance af the ~.earing or ox~a~.1y at ~he time of ~~.e hearing or a shar~er noti.c~ is stipul.ated ~o by the A~$~ssor and assessee or hxs agent. T~,e notice shall be given to the assessee as revea~.ed by the ~.atest assessmen~ ro3.l by depositing the notice in the Uni.~~d States rnail directed to the assessee at the latest addr~ss of the assessee avai3.ab~.e ~o the AssessQr on fi.le in the records zr~ the Assessor's o~fice. It shalZ contai.n: 1. A statement that a heari~g wi.7.1 be held be~ore tlne l.ocal boa~d to d~termi.r~e whe~her or no~ th,e assessment sha17. be raised. 2. The time and pl.ace of the hear~ng. 3: The Assessor's parcel numbex o~ numbers of the property as shown on ~i~e loca~ roll. 4a A statem~~xt that the Board is required to f~.nd the full cash vaZne of the pxoper~y from the evidence presen~ed a~ the heari.ng. S. The amount by whi.ch i.~ is gropased to razse the assessment. . S. R.E UES~ FOR ~'~NAINGS. ~f an app].icant ar the Assessor desires r,,rzzt~e~, findi.ngs o~ fact, his ~eq~est must b~ in writing and submi.t~ed to the Clerk before coz~nz~encemeztt of ~he heari.ng. .~he requesting party maq ai~andan the request and . wai.ve findi.ngs a~ th~- conc~.USion of t~e hearing. If the requesting party a~aindons . hxs ieqeiest at thzs .'C~me, the other party may--a~a11~ or 1n xa~z~zng xeriec,r...the re,c~ues~..:._, ~ __m. _ ___.~_ _~ ...._. ~.~..~ ~. ; _ ~:_ .._ : _ .-The"_-Ca~~it - "sha I=I .~ _ .~ . ~_ =- -, - --• ._.- _ _ :. .y .~se--a-fee-:of-~en.:dnllars`::($10); ~or each.parce~.°~on-the 'secuxed ____. ..... ,.. . _~_ .. rolt and~each-.assessz~~t-~-on_:-the-_unsecured.-rol~ -fci~="pro~r%d~ng thzs doc~men~ to azz- ..^..__._,_.~_. -~-- app~.ieart~ who made the~inxtiaZ request or renewec~ the reques~ upon. abandonment by the assessar. The County ~ust pravide fizzdings within ~5days after the €inal determinati.on of t~-e Board, and sha11 accompany thetn with. a notice that a request for a transcript o,f t~.e hearing must be made wxthin 60 days after the determinati.on. When written findings of fact are made, they sha1Z fai.rly disclose the Board's fi,ndings on a~.1 znaterial. points raisec~ in ~he application and at the hearing. ~he f~ndi.ngs sha3.1. aZso znclude a sta~~emezzt o~ the inethod or methads of valuativn usec~ in de~:ermin~.n~ the ~ull cash val~e of the pzoper~y, and sha11 be made ta.me~y a~ter the h~aring. -5- • .. . ~ . • ; .' . .. . - ~ . , , . ' . . . . . . .......... .. ... . . .__...... , ......., . , ... ...., r. -..: F ~-.,-_ • -• - 9. HEAFZNG. ~he ~~ard sha~~ mee~ on ~he third Mon~ay in July and shall co~ttinu~ in session vntil ~he busi~ess of equalizatipn is disposed ofe AlX hear~~~gs be~ore the Board shaX~ ~e conducted in th~ manner provided in ~hese x~xles. Nothing here~n requiz~s the Board ~o conduct hearings priar to the f~na~ day for filing applications. Unless ot~~zwise ordered by the Board, ~ne hea~ing on an application pertainxng to an assessmenf made outsxda the regular assessment period shall be he~d at t~e tima specified ~or hearings on assessmen~s made du~ing the regular assessment perioda 9.5e ~~S~UA~~~~CAT~ON OF A BOA~J] MLENiBER. a. ~'h.e party atfected ox~ his agen~, or the Assessor, may file with the c7.er~ a written statement objec~i.ng to the hearing of a matter before a member of the Board. The statemen~ shalJ. set fort~. the facts con- st~.tu~~,ng ~ha groe~nd of the disq~alification of t~:e member and shall be signed by th.e party a~fected or his ag~nt, or hy the Assessor, and shall be ~iled with the C~.erk at the earli.est practicab~e oppo~tunity after discavery of the facts ca~sti~uting the grounc~ of ~he member's di,squa7.ification, and xn any evant be~ore the com~nencement o~ the hearing o~ any issue of fact in the p~oceedxng be~o~e such member, Copi.es af the statement snal~ be sexved by the presen~ing; party on each party ta the proceeding and on, the Board meinber alleged to be di.squa7.ifa.ed a Within 1Q days af~er ~iling of the statemen~ ar ~.0 ' days a~~er service of i~ on ~ti,m, r,~I~i.chever is later, tha Board meu~ber may fi.le with the Clerk a wri,,ttan answer: 1. Gonsenting to the proceed~ng beixzg heard by another member, in which e~e~zt thQ G~.e~k shall appoiztt a rep~acement member, oz~ 2o Denyi.ng his dzsqualification, w~.fch ans~rer may admi~ or deny any or al1 of the facts aJ.leged in the statement and se~ for~h any additional fac~s relevant .to ~xis d~.squali.ficatians. The C~.exk shal~ ~or~hwith ~ransm~.t a copy a~ such answer to each party. Every sta~e3men.t and answer sha11 be verified by oat~ in: the manner prescribed ~y Section 4~~{ af ~he Code of Civi~ Procedure. b. Na u3ember shall hear or pass on the questio~t o~ hi,s own c~isqualification. Another member of ~he Board sha7.1 hear and pass on the questian and shall be selected as ~ollows: ~._..._._ _.. .. . . . ;_ lr"~ _~~I` the .:par~t~iea Tciho` have app_ea:red~-inay- agree on ~he ixie~nbe.r who ,--- . .. .. ___.. ,. ------ -- :- ~-s~.~k~ea-~-~~d_-pa,s-s--o~--~e~;9ue-stion-;grovi~~d:,:agxe~m~nt::.i~s~_:r:ea~ch:~~t:-..-__~ - ___:-_=~.- _ - - -` wztlizn Five `d~ays -a.~te~ :expira~zon af t~ie ta.ane a~1pW~cT ~n su~se,~~~.on _ . - -: ~.- - . - - -::- : . _ .~ _~ .~.:. -~. ~__- . : ~ _ : .... _ - _ ~._ : . < ~. ~::._ - - -- r ~ _- - : . _. _ _ ,.. .. . _~~a) for ~ t~.e ':cha.l.lenged member :tio --answer., - or,- _.__.. . _ ._ _ . _ ~ :..~Y . .-,. : .. .: 2. In the event an agreement is no~ reached w~.~hi.n the tiine provic~ed ~.xz subsection (b) (~.), the C1.erk shal~ i.mmedi,ate7.y notify ~i~e Boa~d of Supervisnrs of tha~ fact, and on recei,pt of tia~ice the ~oard of Supervisors sha].~. forthwith assign the member who sha~.], hear and pass on the ques~a.on. On~ce the m~mber has been se:. -:.:=~ad gursuan~ ~0 5Lt~75BCtlOllt (b) (i) or (Z) tha~ memb~r shal.l determi=~e the quali~icati.on o~ the chaJ.].enged member. -b- 10. S~LECTION OF BQARD CHA~fiMAN. The Board to a.ct as Chairman and px~side over alI hea~ings. arnong Baard members. T~e Ghairman shall exercise as ~s reasonable and necessary, He shall make a~l matters and ~h~ admission or exclusion of evidence by action of the Board. shall select one of its m~mbers ~hzs ~unction may be xotated such con~rol over the heari~gs rulings regaxding p~ocedu~al subject to being overru~ed 1~, QU~R~TM AND VOTE REQ~ZREA. Na hearing before th~ Board sha~1 be held un~ess a guorum cons~s~ing of a majority o~ the Board is present. ~xcept as ot~ierwxse provid~d in Section Z4, na determina~ion or order sha~I be made by the Board by ~ess than a majority vote of a11 t~e members of the Board. On~y those members who have been in at~en~ance ~hroughout the heaxing may vote on the decisio~xo If a hearing takes pZace be~ore a Board consisting af an even number of inemhers and they aze unable to reach a majorx~y deciszon, the applica- tion sha~l ~e reheard be£oxe the f~ll Board. In any case where~n the hearing ~akes place befare less than the ~ul~ Board, the parties may stipula~e tha~ the absent member or members may read or othezwise familiarize himsel~ or themselves with the r.ecord an~ paxtic~pa~e in the vote on ~he decisiono 12. PROC~ID~NGS RECORD~D. A1~ proceedings o~ ~he Assessmen~ Appeals ~oa~d 5haI1 be e~ectronica~Iy recarded unless the applicant requests a stenographic report~ro The stenogxaph~c reporter sha11 be at the e~pense af the applicant. ~f the ap~~ican~ desir~s ~he C1erk to a~range for a reporter, the ~eques~ shall be submitt~d to the Clerk in wr~ting at least five {5) days before the hearing a~55 shal~ be deposited wit~ the County C~erk also fi~e (5) days prior to the ~earing. X~ transcxipt.is requested by the applicant, ~he applicant shal~ pay for an ar~ginal and one capy, and t~e original and one copy sha~~ be fi~ed with ~he Coun~y Cle~k. Any pexson may purchase a~ranscript of ~he p~oceedings upon payment of the cost thexeof. Any requ~st for a transcr~pt of ~he proceedings must be made within sixty (5Q) ~ays fo~lawing the date of the ~inal determ~nation of ~he Board. T~e Assessar or the Cou~ty may request a repax~er at the cos~ of the County. 1.3 a ORDER Ok' P1iESE~N'~AT~ON. a. Hearings on app~.ica~.ions sha11 proceed as ftollows: 1. The C1erk shall ~nnounce the nuuiber of ~he application anc~ the nat~e af the person affected. The Chairmaz~ sha~1 then dete~nzne i~ the person a~fected or his a~en~ is presento - If inei.ther is .p~esent, the Chairmarr. sh:a17. ascertain whather. - th~ C1erk has z~.o~i~ied th.e~ ag}s~.~cant o~-. ~he ~ime an.d place ot heax~ng. Tf the ~o~ice- ~ras--~l~err-give~e~ a~-~~~~re~- ag~- nei.ther the person affected nar ~is agent is pxesen~,_and - ~ -.- -. ~ the~e is no stipulati.on as to. tfie ~u11 cash value and. assessect valve o~ ~he prop~rtq on file wi~h the Board, the app~.i.cation shal]. be deni~d for lack of appea~anceo ~.~ the no~i.ce has not been given, the hearing sh.all be set by the Clerk for a ~ later da~e and the Clerk shall ga.ve proper not~ce rhereof ta the applicant. Z. The Cl,erk shal.l theiz annnunce the na~u~re of the applicationo Tf the app~.icatian. i.s for equal~,zatian o~ the assessed vaxue - 7- of p~operty, the Clerk shal~ also announce the assessed va~u~ ot the propexty as it appeaxs,on the ~ocal ra11 and the opinia~ o~ the person affected as ta the fu~x.cas~ va~~e o~ the praper~y. 3. If the app~~catian is for ~qualization ot ~he assess~d value of ~h~ pxoperty, the Chairman sha11 then ascertain xf a writ~en stipulati~n as ~o the ~ull cash val~e and assessEd value ot the property has been filed Wlt~ ~he Board. In the event a stip- u~ation has b~en filed with the Board, and such s~~pulation is signed bq the Assessor, the County-~egal advisor on behalf o~ the Coun~y, an~ the pexson affected or his agent ma~ing the application, and it se~s ~orth ~he ~acts upon which ~he change xn value is premised, ~he Board may, at a pub~ic hearing; i. accept th~ s~xpulation, wa~ve the appearance of ~he person affected or his agent and change the ass~ssed value in accordance wi~h S~ction 1605 of the Rev~nue and Ta~ation Code, or, ii. reject the stipulation and ~ese~ ~he app~ication for hearing. ~e Excep~ ~or hearings an the penalty poxtion of an assessment, the Chairman shax~ x~quire the persan affected or hxs agenfi to present his evidence zn supporfi of ~hE apglica~zon to the ~oard first. (Exception: The Assesso~ ~ill presen~ his case first o~ alI owner-occupied single~family ~esidences where ~he assessee has supplied all in~ormation to t~e Assessor as requixed by Iaw.) After the person affected or his agen~ has campleted the presenta~io~ of his evidence, the Board shall weigh the evidence and may term~~ate the hearing at thxs point and find that the ~ocal ra~l carrec~~y zaflects ~he fu11 cash value and the proper assess~ent ratio af the property. ~f~the hearing xs not terminated at this poin~, the Assessor may ~h~n presen~ his case. ~~e person af~ected or his agent sha11 be a~forded an oppor~unity for rebuttal ~f the Assessor makes a presentatian. In the Case of the penal~y portion of an assessment, the Chaix~man sha1~ require the Assessor to present his case to ~he Baard.firsto _.. b. A hearing to a.ncrease an assess~nen~ whexe no appl~ication is ~~7ed. sha1~. proceed as ~fo7.].ows: .. 1. Upon the determination by the Board by a majority vote that su~~ic~ent cause exists to hold a hearing to decide whether or not an assessment shou].d be irtcreased, th.e Board sha17. set ~he matter for hearing ar~d cause the Clerk to give wr%f~en noti.ce ~o the vwner o£ the property as shown on ~he 1oca1 ro~l ` ~hat a~ear~.ng wa.1.1 be held before th~ ~oard to determin.e wheth~r ox not the assessment a~ the property shou~.d be increas~d. -$- ' The notice shall be given in the ~anner provided in Rule 7. The notice shall state the ~ime and p~ace at which the hearxng shall be he1d, the name of the owner of the property as~ shown on the loca~ roll, the parcel number, a description of the praperty as'shown an the roll, and that the hearing is to be he~d for the purpose o~ det~rmining whether or not ~he assessed vaZue of the property tha~ appears on ~he ~ocal ro~l shou~d be ~ncreased. 2. At the hearing, the Baard sha~I receYVe evzdence o~~er~d by the Assessor and any person affec~ed or his agent as ta the fu1~ cash value of the pro~erty i~vo~ved. The order of t~E introduction of ev~dence sha12 be as de~ermined by the Board. c. When the Assessor reques~s fihe Board ~ind a~igher assessed val~e t~an he placed on the roll and offers evidence ta support the higher ~a~ue, ~he Cha~rn~an shall determ~ne whether o~ not the Assesso~ gave notice in writing to the applicant or his a~ent bq personal de~ivery or by depos~t in the U~ited States mail directed to the addx~ss given on the application. If notice and a co~y of the evidence offered has been supplied at ~east ten (10) days pxiar to th~ hearing the assessor may int~oduce such evidence at the hearing. ~he foregoing notice zequire~ent shall no~ proh~bit ~he Board from a finding of a highe~ assess~d value when ~~ has not been requested by fihe Assessor. da Hearings sha11 be open except that 1. Upon conclusion of the hearing, the Baa~d may take the matter ~ undex submission and deliberate in priva~e in reaching a d~cisian, : and 2. The Board may grant a request by the applicant to close to the public a gor~ion ot the hearing relat~ng to trade secrets. Such ; a request may be made by f~ling with the C1erk a declara.tion under pena~~y o~ perjury that evidence is to be presented by the agplicant which relates ta trade secrets whose disclosure to the public w~.7.~. be detrimenta~. '~o 'the business interesfis o~ ~he ownex o~ th~ trade secre~s. 'Fhe declaration sha1~. s~a~e the esti~ated time it wil~ take to prese~.~t t~e evidencea On3.y evidence relatizzg ta the trade'secre~s may be presented during the time th~ hearing is c~.osed, and such evidence sha7.1 be .: . can~~d~xxtzaJ. unless o~herwi,se agreed by the applican~. ~ 13 . 5 . EV~DENCE . - . _ - .... - - a, AIJ. ~es~i.mony sha1~ 3~e taken under oath or a~fi.rrna~ion. " b. '~o be adtnissib~e, evidence must he the sort on whi.ch respozzsible persons are accusto~ned ta rely i.n the conduct of seriaus affaizs. ~'axlure ~o enter timely ob,jec~ion ~o ev~.~:~~~~=e constitutes a raai've~ of the objection. The Board may acr or_~ .- ~~~. ~he baszs of evidence properly adrnitted into the recard. A i:~: ~ :-~.c=.i fa~.r heara.ng shall be acco~ded the applica~i.one There sha1l be ~'easonab~.e opportunity -9- far the presentation of evidence, for the cross~examina~ion of a11 wi~nesses and ~or argument, and fo~ rebu~ta~. The Board shall no~ camsider ~he f~ndings recornmendatian of survey appraisals made by the State Board of Equalization pursuan~ to Section ~$15 of the Revenue and Taxation Code, or ~he find~~gs and recauune~datians of the Chief of the~Office of Appraisa~ Appeals or the arder of the~ Stat~ Baaxd of Equaliza~ion made with respect to proper~y pursuan~ to Sec~ion 1816,2 af ~he Revenue and Taxation Code. c. It is canc~usive~y presumed that the ratio o£ the assessed va~ue to the fu~l cash value in the County ~s not more than I15 percent of ~he lates~ pre~iminary ox fxnal ratio determined by the Sta~e Boa~d o~ Equalization pu~suant ~o Section ~815 0~ the Revenue and Taxatian Cade. 14, LEGAL COUNSEL EOR A~PLxCA1VT AND ASSESSQR. The person af~ected and the Assessar may be rep~esent~d by ~ega~ counsel9 except tha~ when an assessment pxotes~ ~s heard by a Hearing Officer, the Assessa~ may have 1ega1 counsel only if the applxcant is represen~ed by an attorney. 15. EXAMLNAT~ON OF PERSON AFFEC'~ED ~Y BOA~}. a. Except as otherwzse provided in t~ese ru~.es, no reduction ofr thE assessed va~ue of p~operty on ~he ~.oca1 ro17. stzall be made unless the Boarc~ examines, on oatY~, t~.e person atfeeted or his agent as ~o facts co~cerning the va].ue of ~he proper~y, and the person af£ected or his agent at'taxxc~s and answers a13. questions pertinent ta the inquiry. b. Th,e Board rnay, in its discretion, waive th.e e~amxnat~.on o~ the person affected or hi.s agent if the ~oard and the Assessor axe sati.s~ied that tE~e i.ssues raised by th.e appi~.cation and the facts pertainzng thereto have been fu11y con.sidered by the Board in previaus years or fu~~y pr~sented i.n the appl~catioz~, and if the applicant req~ests such wa~vez itx hi,s app~ication. Th~: Board sha3.1 cpnsulti with the Assessor and sha11 act promp~ly o~t any request for waiver and gi.ve wri~ten notice of i.ts decision witi~in ten daqs of the fil.ing of the applicati.on. If ~he Board waives the examinatian af the gerson affected or his agent, i't shall deci.de the case an the merits v~ the appli.eationo --. Z6. pERSONAL APPEARANC~ BY PERSQN AFFECTED: APPEA~tA~TCE BY AG~NT. _...__:._: _._.: .. _.::;_• .. ~ . . .- a e TI~e person affec~ed who caused the application ta . be filed ~nus't .-~-..__~._..,... ~ppea"r" persan:a~:ly at tlie 'h~ara.ng `an~ not `through ari agent. Th.e. . appearance o~ the person affected at the hearing may be excused by the Board, an~ an appearance made on his beha7.~ by an. agent, upon the fzling of an affidavit ar declaration under penalty of perjury given by the person affected stating that he is either absen~ from fif~e Cou~ty or urtable to appear by reason of illnesso -10- 3~7o APPE.A,RANGE BY CORPORAT~ON. Where the person affected is a corpoxation, the corpora~ion sha~.1 make i~s appea~ance tttrough a duly auth.arized of~i.cer or ernp:loyee of the corporation, : ~8e ~T7ftDII3 OF ~RO(}F. The burden, o~ bz'oof at the hearing sha~.1 be as £al].aws o ae Application for equ~lization for assessed value. The person affected a~ h.is agent wha appears at thE h.ea~in.g on an applica- tzon for eq~a~.izati~n o£ the assessed valuati.on, af property, shal~. have th.e burden of estab].ishing by'grepanderance of evidence, the assessed value of the property in question. (Except~on: ~he Assessor wi.~l presez~~ his case fixst on a11 o~c,rner-oc~upied single~ family residences nrhere th~ assessee has suppl~.ed a~~ i.n~o.xmation to the Assessar as requi,red by ~awa) • b. Application fox a reducti.an of a pen.a~.ty assessrnent. Th.e Assesso~ has th~ buxden of establishing ~y a prepond~:rance__of t_he evfde~ce, ~he hasis for imposition of a genaxty ar an assessmento By a p~eponderance of ~he e~rid~nce is meant such evidence as, whe~cr. weighed with ~hat opposed ~o i.~, has more convincing force and the greater probabilf~y of tru~h. In the evezzt tha't the e~vidence is evenl.y ba~anced so that the Board is unable to say that ~he evidence on eith.er side of an issue pxaponderates, then ~he Board's f~.nda.ng upon that issue must be against the pa~ty who nad the burden of proving zt. In detexminin.g wk~ether an issue has been proved by a preponderance of the e^vi.denc~, tin~ Board sha~1 consider a11 af the evidence bearing upon ~ha~ i.ssue regaxdless of.who prodUCed ite 3.9 o Px~surrn~xor~ o a. ~h.e law presumes 'that the Ass~ssor has pxoperly performed his off~.cia1 duty. The ef~ec~ on f.his presumptiozt is to impose upon the gerson affected or his agent ~he burden of provi~g t~.at the praperty in question has not been correctly assessed. The law requires t~at the applicanfi proceed first to present i.ndependant evidence relevant to the fu1~. value of the propertyo b, An. exceptian to (a abave) ap~lies in any hearing invo~ving the ~ Assessment of an owner-occupied single-~'amily dwe~Ii.ng. In suc~i ~ ._ _. ~~ -~... . ins~ances the applicant, wha has supplied. a~.1. in~o~na~ian.~~o. the. "..~. _ - _, _.-. _ _ ...~... __ ~_ _. _ _ _ , .. , ._.. __ . . z ~ ..,.,-.. - AssES.sor.. as. requz,red__ by_.1aw,_. is:presumed=-~o be=-.~~ig1~~ _au~d ::the- --. .-:. - ~ - -- - -~---~-- --- . ._.. . _ _ _ _ . -•-, .. _. . .. ._ ... . - - . _ . burden. o£ .~'ao~ a.s azz the. Assessor to _civercozne tha.s.. xesu~.n tion..: _ _ - ~- --- _. . . _ . _P_ .... - p P . . .. ~.~. _ ...: . . . ~, . .. _. . _ , : _. -. . . ._ .. _.. . ~_ ._.. .~~. ~=- ~ „ . _ _.. ~-and_~~he Assessor_ sha~.~. proceed fzrs~ with.,his evidence before the • : ~ Assess~ent Appea~s Board o~ Heazing Officera 2Q, TWO-XEAR PRESUMPTION. a. COND~~~QNS ~Eft ~+~IZCH 'I,'WO--YEAR PRESTJMP'~~ON AR~SE5. When,. after applicatian antd h~.a~a.ng, the Board cl~anges the fu3.~. cash valu~ of -11- a parce~ ax ~ea1 prape~ty ~rom~~he Assesso~`'s ~a~est ~inding of value as reflected by ~he assessment o~ the rol~, o~ from that recommended, pxaposed, or st~pulated ~o by the Assessor and co~~n~cated to th~ Board be~ore it ~as made its decision, for the assessmen~ .year ~or wh~ch such change is made, thexe is a rebuttao~e presumption that ~he fu11 cash value o~ such real . property for ~he succeed~ng two assessm~nt years is the va~ue so de~ermined by the Board, provided the actzon ot the Assessor in either of the succeeding twa assessmen~ years is: 1. To zaise the value total on the cuxxent roll above a£igu~e to wh~ch it had b~en lowered by the Board. 2a To lower the value to~al on ~he curren~ roll be~o~a a figure to which it had been raised by the Baardo , The presumption shall not apply if the action of the Assesso~ in eifher o~ the succeed~ng two assessment years is; 3a To ra~se the value tota~ on the curren~ ro~~ above a~igure ~o which it had been raised ~y the Boa~d. 4. To lower t~e value total on the curren~ ra~1 below a figuxe to which i~ had been lowered by the Baaxd. be NOTYCE BY ASS~SSOR. The Assessor when seekimg a change xn va~ue ta which the presump~ion app~ies shall give written notice of the p~oposed ful~ cash ~alue and the groposed assessed valu~ ~o the assessee of the property on the current xo~l, and shal~ a~ the sa~e time gi~e a copy o~ the notice ta the C1erk. The notice z~am ~he Assessar to th~ assessee may be g~ven by personai delivexy to ~he assessee, or by depositing the notice in the United Stat~s mail directed to t~e ~a~est address of ~~e assessee available to the Assessor on file in ~is record. The notic~ from the Assessar ~o the assessee ~ in either of the two succeeding years mus~ be given on ox before the 15th day prior to ~he fina~ day far ~i~xng ar..;~~pplica~ion for change of an assess~ent ~ade during the reg~lar assessmenr period as provided in Section 5 and sha11 relate only to the value of fhe property fpr ~hat assessme~t year. c. STAT~MENT 0~ NO GON'~EST. On receipt of the natic~ the assessee or ' his successor in interest may fil~ wi~h the Clerk a wri~ten stat~ment . .. - .___ .. . ~_that _he d.aes _noti.._desir.e._to: can~est. the. A~sessor~.s_ act~.ana .- - _ - -~--. m~. - . .. . - . - - - .. _ _ . ., .~_ W__ ._ _. . -~__,- -- --• _ __ - _ --------- - , _ .~ ~. .: ___ ~__d. ._.;SE~'T~NG"FQR~'~i~.ARII~~G. `: I~ ~~ ~ta~~zn~ri'~:-bf`rio- ~~4n't`~~C°'~.`as-~-.riat Jbeen -. =--- ., ------_:...:.. . --._ : -:_:~~c~x`•vec~-;~~~~~~`n:.~e~i._.=days -afrer`'he~e~~~Yra~th~ ct~p~r~~-~h~-no~a:~'~`;° ,--~. _.. ...,_ _ _ .:~ . . _ . . .. . ,.. . .:. .. . . _. . .. _. - -- - . .. - . the Clerk siiaX~. ~ set the ~matter ~nr lieaz`irig .pursuant to Sections 7----~-~-~-- . at~d 9. It a statement of ~ao con~est is received after ~he matter ~ is set for h.eara.ng, the Clerk sha].I remove the matter ~ram th.e Board heari.ng ca~.e~dar. -lz-. . . . , . ~ ~ ~ -- _~.W._.... _ _ ~ ._ ._ -- -- . .._.. _:__..: _-- _ -- .. _ __ ., _ _ _ __ . _ . _. ., . .....: .... . .. . __ _ _ e. CHANGES E~~MZNAT~NG THE PRESUM~~~ON. A pxesu~ptian c~eated under this secr~on sha~1 cease to exist, and non~ af the ath~r p~avisions of this secCion sha1l app~y, if any of the followzng changes wifh regard to the parce~ have ta~en p~ace subsequen~ ~o ~he first day of March of the assessmen~ year ~o wh~ch the ~earing and dec~sion gfving rise to the presumption pertained: 1. A change in zo~ing or pern~issive use o~ a parce~ of real property. 2. A change o~ assessed va~ue due ta an intercaunty equa~izatian axdex issued by the 5tate Baazd of ~qualization. 3. A physxcal change in the land ar impxovemen~s for wh~ch a per~i~ wo~ld be requi~~d. £, CONDI'~IONS LTNDER WHICH '~WO-Y~AR PRESUMPTTON DQES NO'~ ARISE o There sha~.l be no presumption c~eated under this sec~ion attaching to ~he dec~sion of a 3~oazd w~.th regard ta land ar improvements. ~. Under initiaX cons~ructa.on or development on, or initia~.ly cans~ruc~-- + ed ar det~e].oped subsequent to, the Iien date to whic~- the decision ~ ~e].ates. ~ 2. Whose value has been. cinanged pursuant to leg~s]~ation enac~ed under the autharizat~on of Section 15 nf article X~I~ of ~he Constitutioz~ o~ the State of Cal~.~ornia (assessment of damaged o~ destroyed property}, 3. When ~he only change in t~ie r~alue to~al rela~es to the value o~ .trad~ £i~tures. Ru1e 305a5. (Ca~. Adm. Code) 2~. SUBPOENL~S. A~ the request of the person affected a~ I~is ag~n~ o~ the Assessor ~.n advance of the heari.ng or at the time af the heaxing ~he Board or ~he C~.ezk on authorization fram tine ~oard sha11 issue subpaex~.as for '~he attendance of witnesses at the hearing. The Board, on ~ts own matiozz, ma~y i,ssue, ox-authorize the C3.e~lz ta i.ssue, a s~bgoena. If a subpoena is issued at th.e request af ~he person a£fected ar his agent, ~te is responsxble for serving it ana ~o~ the paymen~ of witness fees and mileage. An application for a subpoena for the production of books, records, maps, and documents sha11 be suppor~ed by an affic~avit snch as is prescribed by Section 1985 of the Code of Civa.~ Procedure. ~Io subpo~~a to take a deposi~io~ shal~ be. issued nor sha1l depositions--be~ eQnsi~erec~- €o-r~ any~ p~xrpo~se- hy. ~ the Board. ,. _ _ . _ . .. - 22. CONT~NUANC~. The Bpard may continue a h.eara.ng to a~a~er date. ~f ~fie - hearing is co~z~i.nued, ~he Chairman. o~ the Clerk sha~.l. in£o~m the person a~~ected or his agent an~d the Assessor of the ~.i.~ne and place af such further hearing and no furthex na~xc.e thereof need be given. 23. D~CIS,:'`t, a. Acting upon the evidence praperly before it, the Board sha~.l dete~ne w ~he fuil casln val~e of ~he proper~y whxch is the subject of the hearing, -~3- and shall d~s~~n~t~ the ratio ~o be applied ~hereto, which .sha11 be ~owest o~ the ra~ios prov~ded xn Sectxon 1605 0~ the Revenue and Taxatia~ Code. xhe deteztaination a~ the full cash value shall he supported by_the weight af the evidence at the hearing, b. Wl--en an applica~~ reques~s a reduction in the assessed va~ue of a port3on o~ an improved real progerty {e.g., Iand only or ~~pravements only) or a portion of installations which are partly real propertq and partly pezsonal propexty (e.g., on~y the improvements par~ion ox on~y the pexsonal property port~on of machinery and equipmen~), whether the reduction is requested o~ grounds of valuatxon, on graunds of misclass~~ication, or ~or any o~her cause, the Board sha~l make a de~ermination of the fu1~ ca~sh value of the whole graperty and sha11 order a chang~ in the assessed value af the part only if the assessed ~alue of ~he whole requ~res equaliza~ion, or shall adjus~ the value af the parts so that ~ac~ is equalized and the value of the who~e pro~erty is accounted for. c. The Board sha11 be bound by the same principles of evalua~zon fha~ a~e ~ega~~y app~icab~e ~o ~he Assessor. d. The Board sha~l neither raise ~ar lower the entxre local roll. e. When wrztten findings of facC are ma~e, they sha11 fairZy disclose the Baard's findings on a~l materiai points raised in the applicatian and at the hearing. The find~ngs sha11 also include a statement of the m~thod or met~ods of valuat~on used ~n deterrninxng the fu~~ cas~ vaZue a~ th~ pxapex~y, and sha11 be made timely after the heari~g. f. When valuing a propexty by ~ompaxison with sales of ather proper~ies, the Board shall consider only those sa~es wh~ch ~n i~s judgmen~ are suffzcien~ly ~ear in ~ime to t~e lien da~e, are locafed su~~icient~y near, and are su~£icient~y a~ike ~n respec~ to character, si~e, situa~ion, vsab~li~y, zoning o~ othe~ Iega~ res~rictio~ as to use, to the property being valued, to make i~ c~ear that the propert~~s sald and th~ pxoper~~ be~ng vaZued are comparab~e xn value and that the cash equiva~ent p~ice Xealized for the proper~zes sol~ may fairly be considexed as shedding light an the va~u~ o~ the property being valued. Puxsuant ta Section 402.1 0~ the Revenue and Ta~ation Code, the Board shall presume tha~ zoning or othex legal res~r~ctions on the use af eithex the proper~ies _ - soZd or the p~op~rty bexng valued wi~l not be removed or substantial~y _ - modified in the pxedictab~e future- urr~ess- s~a~'~icient- grounds_-,-as s~t- forth i.n that sectzan are presente~ ~e~:-the Board ta. overc-ome:~.~ha.~. - ... presumption. ~ _.. 2~e NOfi~CE QF D~CTSTON, A Board may annaunce ~.~s.dec~.sion ~o the person a~fec~ecl or his agent and the Assessar at the conc~.usion of the hearing, vr it may ~ake the matter under subsni.ssa.an. T~ the mattex is ti~ i~en under suhmission, the C1erk sha11 no~ify the person affected in writing of the: ~:?cxsion of the Board by United Stat~s t~ai1 addressec~ to the person affected or h= -;ent at th.e address desa.gnated i.n ~he ap~lication fox ma~.~.ing notice. ~f fhe de~ ~n is '~o include fi.ndi.ngs nf fac~, the Cl.eric shall, prior ~o sending notice o#: =~~~si,on~, send the Assessor and the person affected ox his agent the proposed fin~ings ~r: fac~ together wi~h a statetnent that unless writ~en abjectzons to the proposed findi.ngs are received within ~en {1.0) days -1~- ~~ the date of ~ailing, ~~e pxoposed ~f objectians are recieved within the to the Chairman and shall send notice as and when directed bq t~~ Chairman. notice o~ a~~ matters of which no~ice puxsuant ~o th~s ru~e. fxndings will b~ made a part of the decision. ~Q-day per~od, the Clerk shalx submit them d~ the Board's decision and f~nal findings The CZerk sha1~ give the Assessor w~itten is given to the person a~fect or his agent 25. RECONS~DERATZON AND REH~AI~NG. ~he decision a£ the Board upon an applica- t~on is final. The Board shaZl no~ reconsidex or rehear an appl~cation exc~pt when it is det~rmined by ~he Board, w~th the approva~ p~ the County lega~ advisor ~hat the person af~ected or the Assessor was denied a fazr and adequate hearing. 25.5.MQTTONS. A1Z decisions of the Baaxd sha~l be made by motion carrxed by a ma~ori~y of the $oaxd members ~resent and voting. Motions sha~l not require a second.~ T~e Cha~rman may ma~e a mo~ion. ~ 25. STX'~Y-DAY APPEA~ PER~flD. An appeal from an assessment made outside the re~u~ar assess~ent period, shall be made. no later than 60 days a~~er t~e assessee has ~een not~fied thereof perso~al~y or by United States mail at his address as cantained in ~he of~icial reco~ds of ~~e County Assessor, 27. EXCHANGE dF INFOAMATYON. a. REQUEST FOR ~N~`ORMATI~N. When ~he assess~d va~ue of the proper~y ~nvolved, before dua~uction o~ any e~emption accord~d ~fie propexty, is $25,000 or ~ess, ~he app~icant may file a wxitten xequest for an exchange of informa~io~ wi~h ~~e Assessar; and wnen the assessed va~ue before deduction nf any exemp~ion exceeds $25,000, exfher t~e ' app~ican~ or the Assessor may request such an e~c~a~ge. The reques~ may be fi~ed wi~h the Clerk at the time an application for hearing is ~iled o~ may be submitted to the ath~r party at any time pr~ax to twenty (20) days befo~e the commence~e~t o£ the hearin~. The C~e~k shall i~nediate~y forsaard any request filed w~t~ his of~ice or a capy thereof to the oth~r party. The request shall contain the basis of the reques~ing par~y's npinion o~ va~ue and the follo~aing data: 1o GOMPARAB~E SALES DATA. If the apinian of vaZue is tv be suppoxted with evidence o£ comparable sales, t~e prapertxes sold shal~ be described by the Assessor~s parcel namber, street address o~ Iegal descriptian sufficient to ~dentxfy them. Wi~h regard to each property so~d thexe sha11 be prese~ted the approximat~ date of .. .~. - ... sa~e, the pxice paid, the terms o~ sale (if kno~) and the zoning .....=:-': .-_:._". _ of the p~oper~y. ___..:_.._~__.:~.._ _ 2. INCOME DATAo If the opini.on o~ va].u~ is to be suppor~ed wi~h - evidence based on an i~zcome study, 'thexe shall be presented: the grose incam~, the expenses, and the capi.talizatian method and rate or raties employed. 3. COST ~}ATA. If fihe apinion o~ value is to be supported with evidence. af reglacement cast, there sha1~ be prese~.ted: -15- A. With regard ~o ~mprovem~~ts to rea~ pxop~xty: the date ' of canstruc~~on, tqpe of cvnst~uctian, and replacemen~ cast a~ constxuction. B. With regard to mach~nery and equ~pment: the date of installa~ion, replac~menti cos~, and any history of extza- ord~nary ~se. C. W~~h regard to both impravements and macninery and equxpmen~: £acts ze~ating ~o deprecxa~~on, inc~~d~ng any fu~ctional or economzc obsolenscence, and remaining economxc ~~fe. b. TR~INSM~TTA~ OF DA~A TO 4THER PARTY. Tf the party requesting an exchange of data under the preceding subsection has subm~tted the data required thexein within the specified time, the other party sha11 maix a xesponse at 1East ~0 days prior to the~h~aring. The response shal~ be suppo~ted w~th the same ty~e ot data required of the requ2s~ing paxtyo When the Assessar is the responden~, he shall mail his response to the address shown on the applica~ion £or hearing. c. PROHIB2'TED EVTDENCE; NEW MATEI~C AZ; COI~TL'INUANCE. Whenever in~ormation has been exchanged pursuant to this section, t~e parties may intxoduc~ evidence o~t?.y on mattexs so exc~.an.ged un~,ess tihe other party comsents to ix~~roducti.on of other evidenc~. HoCa'e~trer, at the hearing, each par~y may introduce new material relating to 'the in~oxtnation T'GC~I'VEC~ £~ain the other party. ~f a paxty in~roduces new ma~er~,al a~ ~he hearing, t~e o~~.er pa~rty, upom request, shail be gran~ed a conti,nuance for a reasonable period of ~i.me.