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HomeMy WebLinkAbout84-111... Y . e y lY~ . O r V ~ .. iY. =yam ~ r ~'.. ~ ~. .- :~. ;aa:, ~,~ ~~~ ~d BOARD OF SUPERVISORS '* ~ *` CnLIN7Y OF BUTTE, STATE OF C.ALIFQRNIA i~ •' ~ ~ ~~ ~'nrrn~'~:+!!** Resolu{ion No. s4-iii RESOLUTION ADOPTING PULES OF NOTICE AND PROCEDURES OF BUTTE COUNTY ASSESSMENT APPEALS BOARD WHEREAS, Butte County Cade Section 21-54 requires that the rules of notice and procedure, including all rules of evidence, for proceedings before the Assessment Appeals Board shall be provided for by resolution; and WHEREAS, the provisions of the Revenue and Taxation Code and the California Administrative Code have changed since the last adoption of the rules of notice and procedure. NOW, THEREFOP,E, BE IT RESOLVED that the rules of notice and procedure, as hereby amended, attached hereto as Exhibit "A ," are, and the same shall be, the rules of notice and procedure of the Butte County Assessment Appeals Board. PASSED AND ADOPTED by the Butte County Board of Supervisors this 3rd day of July, 1984 by the following vote: AYES: Supervisors Dolan, Fulton, Moseley, Wheeler and Chairman Saraceni NOES; None ABSENT: None NOT VOTING: None ~i(/L- ~G~i GG~-~~ AL SARACENI, Chairman Butte County Board of Supervisors ATTEST: MARTIN J. NICHOLS, Chief Administrative Officer and Clerk of the Board By c=~~n-~~c ~r~ RULES OF NOTICE AND PROCEDURE OF 7HE ASSESSMENT APPEALS BOARD OF THE COUNTY OF BUTTE 1. DEFINITIONS AND GENERAL PROVISIONS. The provisions set forth in this rule govern the construction of the Rules of Notice and Procedure of the Assess- ment Appeals Board of the County of Butte. a. "County" is the County of Butte. b. "Assessor" is the assessor of the County of Butte. c. "Auditor" is the auditor of the County of Butte. d. "Board" is the assessment appeals board of the County of Sutte. e. "Chairman" is the chairman of the board. f. "Clerk" is the clerk of the board. g. "Person affected" is one who owns an interest in property which is the subject of the proceedings under this subchapter. h. "Full cash value" except as otherwise provided in Section 110.1 of the Revenue and Taxation Code "full cash value" and "market value" means the amount of cash or its equivalent the property would bring if exposed for sale in an open market. i. Restricted value is a value standard other than full cash value prescribed by the Constitution or by statute authorized by the Constitution. ~j. Full value is either the full cash value or the restricted value. k. Taxable value is the base year full value adjusted for any given lien date as required by law or the full cash value for the same lien date, whichever is less. 1. "County legal advisor" is the county counsel of the County of Butte. Rule No. 301. (Cal. Adm. Code) 2. THE BOARD'S FUNCTION AND JURISDICTION. The functions of the board are: a. To increase after giving notice, or to lower upon application, individual assessments in order to equalize assessments on the local tax assessment roll. b. To review, equalize and adjust penal and escaped assessments on that roll except escaped assessments made pursuant to Revenue and Taxation Code Section 531.1. c. To exercise the powers specified in Section 1613 of the Revenue and Taxation Code. The board acts in a judicial capacity and may act only on the basis of evidence. The Board has no jurisdiction to grant or deny exemptions or to consider allegations that claims for exemption from property taxes have been improperly denied.* The board has no legislative power. Rule No. 302 (Cal. Admin. Code) 3. PUBLICATION OF NOTICE OF BOARD MEETING. Immediately upon delivery of the roll to t e auditor, the clerk sha 1 give notice of the period during which assessment protests will be accepted, the place where they may be filed, and the time the county board will meet to equalize assessments by publication in a newspaper of genera] circulation in the county. Section 1601 (R&T Code) 4. TIME AND PLACE OF BOARD MEETINGS. Except as the Board of Supervisors shall by order, otherwise provide, the board shall sit, for the purpose of hearing applications for equalization of assessments .on the local roll made during the regular assessment period, in Oroville, California, at a place and time to be designated by the chairman. 5. LOCATION OF LOCAL ROLL FOR INSPECTION. The local roll or a copy thereof s all be made available for inspection by a71 interested parties during regular office hours of the officer having custody thereof. Copies may be made available for inspection at other places for the convenience of the public. Rule No. 304 (Cal. Adm. Code), Section 1601 (R&T Code) 6. APPLICATION. No change in an assessment sought by a person affected shall be made unless the following application procedure is followed: a. WHO MAY FILE. The application is made by a person affected ar his agent. If the application is made by an agent other than an authorized attorney licensed to practice in this state, or a relative mentioned in Butte County Rules of Notice and Procedure `-` No. 20, written authorization to so act must be filed with the application. If the applicant is a corporation, the authorization must be signed by an officer of the corporation. b__. SIGNATURE AND VERIFICATION. The application shall be in writing and signed by app icant or his agent with declaration under penalty of perjury that the statements made in the application are true. If the application is executed outside the State of California, it shall be sworn to before a notary public or other person authorized to administer oaths. c. FORMS AND CONTENTS. The county shall provide free of charge forms on whit applications are to be made. The application shall show: *The fai ure of an assessee to request an allocation of claimed exempt and taxable values may result in a denial of judicial relief on the grounds of failure to exhaust administrative remedies. -2- 1. The name and address of the applicant. 2. The name and address of the applicant's agent, if any. 3. A description of the property which is the subject of the application sufficient to identify it on the assessment ro1T. 4. The applicant's opinion of the taxable value of the property on the valuation date of the assessment year in issue. 5. The taxable value on which the assessment of the property was based. 6. The facts relied upon to support the claim that the board should order a change in the assessed value or classification of the subject property. The amount of the tax or the amount of an assessed value increase shall not constitute facts sufficient to warrant a change in assessed values. 7. A notice that a list of property transfers within the county, which have occurred witfiin the preceding two~year period, is open to inspection at the assessor's office to the applicant upon payment of a fee of ten dollars ($10). 8. A notice that written findings of fact will be available upon request and an appropriate place for the applicant to make the request. (.See Butte County Rules of Notice and Procedure No. 11.) 9. A notice that the county has appointed a hearing officer as provided for in Revenue and Taxation Code Section 1636. (,See Butte County Rules of Notice and Procedure No. 37.) An application which does not show the foregoing items to be filled in by the applicant is invalid and shall not be accepted by the board. Prompt notice that an application y~- is invalid shall be given. An application which shows the foregoing items is valid and no additional information shall be requested of the applicant on the application form. The application shall be in a form prescribed by the State Board of Equalization. d. TIME OF FILING. 1. REGULAR ASSESSMENT. The application shall be filed with the clerk beginning July 2 but no later than September l5. An application will be deemed to have been timely filed if it is sent 6y U.S. mail, properly addressed with postage prepaid and is postmarked on September 15 or earlier within such period.(See Section 3604 Revenue and Taxation Code;} -3- 2. ASSESSMENT ROLL AMENDMENT. An application fora change of assessment ma a outsidelthe regular assessment period must be filed with the clerk na later than 60 days after the date on which the assessee was notified of the assessment pursuant to Section 1605 of the Revenue and Taxation Code. Except as provided in Revenue and Taxation Code Sections 619.2, 620 and 620.5, the board has no jurisdiction to hear an application unless filed within the time specified. The regular assessment period is from March 1 to and includ- ing July 1 or to such later date for completion of the roll as may be authorized by the State Board of Equalization. 3. NOTIFICATION OF ASSESSMENT: PERSONAL PROPERTY. Where the personal property on the secured roll of a person not required to file a property statement pursuant to Section 441 is assessed in excess of one thousand dollars ($1,000), excluding household furnishings and personal effects, the assessor, on or before July 15, may notify the assessee of the full value, the assessed value of such property, and the ratio used in the manner prescribed by Revenue and Taxation Code Sections 619 and 619.1. If the assessee does not receive notice of the assessment pursuant to this section, the assessee may pay taxes based upon such assessment under protest and obtain equalization of the assessment in the same manner as set forth below. (See Section 619.2 Revenue and Taxation Code.) 4. PAYMENT UNDER PROTEST. If the assessor does not send a notice pursuant to Revenue and Taxation Code Section 619 or Section 621 to an assessee whose property was not on the prior year's secured roll, or to an assessee of real property on the local secured roll whose property's full value has increased, then such assessee may pay taxes under protest. If payments are made in installments, the protest need not be repeated with the second installment. Protests shall be made by filing `~-~ with the tax collector., together with the payment of the taxes of their first installment, a petition for assessment reduction on the form prescribed by the county board, which form the collector is to forward to the clerk of the county board with the notation that taxes were paid under protest pursuant to this section. (See Section 620 Revenue and Taxation Code.) 5. PROPERTY ACQUIRED BETWEEN LIEN DATE AND BEGINNING OF FISCAL YEAR. If real property is acquired after the lien date for the fiscal year and before the first day of such fiscal year and if the new owner of such real property did not receive the notice required 6y Section 619 with respect to such property, the new owner or his agent may, under rules adopted by the board of supervisors, file the application described in Section 1603 at any time after the time prescribed in such section and on or before November 15 for a hearing before the county board to equalize the assessment of such property as though such assessment had been made outside the regular assessment period. (See Section 620.5 Revenue and Taxation Code.) -4- 6. SUPPLEMENTAL ASSESSMENT ROLL. Whenever the assessor has etermine anew ase year value as provided in Section 75.1C of the Revenue and Taxation Code, the assessor shall send a notice which shall advise the assessee of the right to appeal the supplemental assessment, and that the appeal must be received within 60 days of the date of the notice. For the purposes of equalization proceedings, the supplemental assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605, except that the application shall be filed within 60 days of notice. (See Section 75.31 Revenue and Taxation Code.) e. AMENDMENTS. No application may be amended after 5:00 p.m. on the last day upon which it might have been filed if the effect of the amendment is to request relief additional to or different in nature from that originally requested. Rule 305 (Cal. Adm. Code) 7. EXCHANGE OF INFORMATION. a. REQUEST FOR INFORMATION. When the assessed value of the property invo ved, efore eduction of any exemption accorded the property, is $100,000 or less, the applicant may file a written request for an exchange of information with the assessor; and when the assessed value before deduction of any exemption exceeds $100,000, either the applicant or the assessor may request such an exchange. 'The request may 6e filed with the clerk at the time an application for hearing is filed or may be submitted to the other party at any time prior to 20 days before the commencement of the hearing. The clerk shall immediately forward any request filed with his office or a copy thereof to the other party. The request shall contain the basis of the requesting party's opinion of value and the following data: -"-~ 1. COMPARABLE SALES DATA. If the opinion of value is to be supported with evidence of compara61e sales, the properties sold shall be described by the assessor's parcel number, street address or legal description.suffi.cient to identify them. With regard to each property sold there sha]l.be presented the approximate date of sale, the price paid, the terms of sale (if known) and the zoning of the property. INCOME DATA. If the opinion of value is to be supported with evidence based on an income study, there shall be presented: the grass income, the expenses, and the capitalization method and rate or rates employed. 3. COST DATA. I'f the opinion of value is to be supported with evidence of replacement cost, there shall be presented: -5~ a. With regard to improvements to real property: the date of construction, type of construction, and replacement cost of construction. b. With regard to machinery and equipment: the date of installation, replacement cost, and any history of extraordinary use. c. With regard to both improvements and machinery and equipment: facts relating to depreciation, including any functional or economic obsolescence, and remaining economic life. b. TRANSMITTAL OF DATA TO OTHER PARTY. If the party requesting an exchange of data under the preceding subsection has submitted the data required therein within the specified time, the other party shall mail a response at least 10 days prior to the hearing. The response shall be supported with the same type of data required of the requesting party. When the assessor is the respondent, -he shall mail his response to the address shown on the application for hearing. c. PROHIBITED EVIDENCE; NEW MATERIAL; CONTINUANCE. Whenever information has been exchanged pursuant to this section, the parties may intro- duce evidence only an matters so exchanged unless the other party consents to introduction of other evidence. However, at the hearing, each party may introduce new material relating to the information received from the other party. If a party introduces such new material at the hearing, the other party, upon request, shal] be granted a continuance for a reasonable period of time. Rule 305.1 (Cal. Adm. Code), Section 1606 (R&T Code} 8. ,BASE YEAR VALllE PRESUMPTION. ~a. The appeals board decision that the fair market value is lower than the taxable value (as defined in Section 460(b}(6}) will not estab- lish a new base year value, unless the base year value is the subject of the appeal. b. Any base year value determined by a local board of equalization or by a court for any 1975 assessment shall 6e conclusively presumed to be the base year value for the property assessed. c. The full value determined for the 1975 base year shall be conclu- sively presumed to 6e the base year value unless an equalization application is fi]ed no later than September 15, 1980. -6- d. The full value determined for property which is purchased, is newly constructed, or changes ownership after the 1975 lien date, shall be conclusively presumed to be the base year value, unless an application for equalization is filed during the equalization period for the year in which the assessment is p1 aced on the assessment roll, or is filed during the equalization period in any of the three succeeding years. Any determination of full cash value by a local board of equalization or by a court of law resulting from such filing shall be conclusively presumed to be the base year value beginning with the lien date of the assess- ment year in which the appeal is filed. An application for equalization made pursuant to Sections 620 or 1605 of the Revenue and Taxation Code, when determined, shall be conclusively presumed to be the base year value. Rule 305.5 (Cal. Adm.: Code), Section 80, 81 (R&T Code) 9. COPY OF APPLICATION TO ASSESSOR. The clerk shall transmit to the assessor a copy of eac application for a c ange in assessment received, and a reasonable time shall be allowed before hearing for the assessor to obtain information rel- ative to the property and the assessment thereof. Rule 306 (Cal. Adm. Code), Sections 1603, 1606 (R&T Code) 10. NOTICE OF HEARING. a. After the filing of an application for reduction of an assessment, the clerk shall set the matter for hearing and notify the applicant or his agent in writing 6y personal delivery or by depositing the notice in the United States mail directed to the address given can the application. The notice shall designate the time and place of the hearing. After receipt of a copy of a notice pursuant to Section 305.5, the clerk shall set the matter for hearing and give notice to the assessee at his latest address on file in the assessor's records. It shall a}so include a statement that the board is re- `- quired to find the full ,cash value. of the property from the evidence presented et the hearing and that this finding may exceed the full cash value on which the assessment was based, with the result that the assessment will be raised rather than lowered. The notice may include a statement that an application fora reduction in the assessment of a portion of an improved real property (e.g., land only or improvements only) or a portion of installations which are partly real property and partly personal property (e.g., only the improvement portion or only the personal property portion of machinery and equipment) may result in~an increase in the unprotested assessment of the other portion or portions of the property, which increase will offset, in whole or in part, any reduction in the protested assessment. If the general notice does not include the latter statement, such a statement shall be included in notices in those cases to which the clerk deems it relevant. - 7- b. The notice shall be given no less than thirty days prior to the hearing unless: l 1. The clerk has received a request for information pursuant to Section 305.1, in which event the notice shall be given no less than twenty days prior to the hearing. 2. The clerk has received a writing from the applicant which states that the applicant will not make a request for information, in which event the notice shall be given no less than five days prior to the hearing. 3. A shorter notice has been stipulated to by the assessor and the applicant or his agent. c. The clerk shall notify the assessor and the county legal advisor of the time and place of the hearing. d. When proposing to raise an assessment on its own motion without an application for reduction pending before it, the board shall give notice of the hearing in the manner provided hereinbelow not less than 20 days prior to the hearing unless:"notice is~w~ived by the assessee or his agent ih writing in advance of the hearing or orally at the time of the hearing or a shorter notice is stipulated to by the assessor and assessee or his agent. The notice shall be given to the assessee as revealed by the latest assessment roll by depositing the notice in the United States mail directed to the assessee at the latest address of the assessee available to the assessor on file in the records in the assessor`s office. It shall contain: 1. A statement that a hearing will be held before the local board to determine whether or not the assessment shall be raised. 2. The time and place of the hearing. 3. The Assessor's parcel number or numbers of the property as shown on the local ro71. 4. A statement that the board is required to find the full cash value of the property from the evidence presented at the hearing. 5. The amount by which it is proposed to raise the assessment. Rule 307 (Cal. Adm. Code), Section 1604, 1605, 1606 (R&T Code) 11. REQUEST FOR FINDLNG_S_. If an applicant or the assessor desires written findings of fact, his request must be in writing and submitted to the clerk before the commencement of the hearing. The requesting party may abandon the request and waive findings at the conclusion of the hearing. If the requesting party abandons his request at this time, the other party may orally or in writing renew the request. The county shall impose a reasonable fee not to exceed ten dollars (10) per parcel or a total of fifty dollars ($50) for findings covering applications _g_ on contiguous parcels or assessments on the roll involving the same issues and same owners. The county must provide fiMdings within 45 days after the final determination of the board, and shall accompany them with a notice that a request for a transcript or tape recording of the hearing must be made within 60 days after the determination. Rule 308 (Cal. Adm. Code), Section 1511.5 (R&T Code} ]2. HEARING,. The Board shall meet on the third Monday in July and shall continue to meet until the business of equalization is disposed of. All hearings before the board shall be conducted in the manner provided in this article. Nothing herein requires the board to conduct hearings prior to the final day for filing applications. Rule 309 (Cal. Adm. Code), Section 1604 {R&T Code) 13. HEARINGS RECORDED. All hearings of the board shall be recorded. The applicant, at his own expense, may have the hearing reported by a stenographic reporter. If the applicant desires the clerk to arrange for a stenographic reporter, he must ask the clerk to do so in writing at least five days before the hearing and shall deposit $75 with the clerk five days before the hearing. Any person may purchase a tape recording or transcript of that portion of the hearing that is open to the public upon payment of a reasonable fee, provided the request to purchase has been made within 60 days after the final determina- teon of the Board. If a transcript is requested by the applicant, the applicant shall pay for an original and one copy, and the original and one copy shall be filed with the clerk. Rule 3i2 (Cal. Adm. Code), Section 1611, 1611.5 (R&T Code} 14. HEARING PROCEDURE. Hearings on applications shall proceed as follows: a. The clerk shall announce the number of the application and the name of the applicant. The chairman shall then determine if the applicant or his agent is present. If neither is present, the chairman shall ~~' ascertain whether the clerk has notified the applicant of the time and place of the hearing. If the notice has been given and neither the applicant nor his agent is present, the application shall be denied for lack of appearance, or, for good cause of which the board is timely informed, the board may postpone the hearing. If the notice has not been given, the hearing shall be postponed to a later date and the clerk directed to give proper notice thereof to the applicant. b. If the applicant or his agent is present the clerk shall announce the nature of the application, the assessed value as it appears on the local roll and the applicant's opinion of the taxable value of the property. -9- c. The chairman shall then require the applicant or his agent to present his case to the board, except when the hearing involves a penalty portion. If the applicant fails to present evidence of value of the property, the presumption set forth in Section 321(a) applies and the board shall not require the assessor to present his case. d. When a hearing involves the assessment of an owner-occupied single-family dwelling, and the applicant has complied with Section 305(c) and, if aaplicab1e, Section 305.1, then the presumption in Section 321(b) applies. Tn such instances the chairman shall require the assessor to present appraisal data that supports the taxable value he has determined for the property subject of the hearing. e. When a hearing involves a penalty portion of an assessment, the assessor shall present his evidence nothwithstanding the failure of the assessee or his agent to present evidence, to appear, or to request postponement of the hearing. f. All testimony shall be taken under oath or affirmation. g. The hearing need not be conducted according to technical rules relating to evidence and witnesses. Any relevant evidence may be admitted if it is the sort of evidence on which respohsible persons are accustomed to rely in the conduct of serious affairs. Failure to enter timely objection to evidence constitutes a waiver of the objection. The .board may act only upon the basis of evidence properly admitted into the record. A full and fair hearing shall be accorded the application. There shall be reasonable opportunity for the presentation of evidence, for the cross-examination of all witnesses, for argument, and for rebuttal. ~h. When the assessor requests the board to find a higher assessed --- value than he placed on the roll an d. offers evidence to support the higher value, the chairman shall determine whether or not the assessor gave notice in writing to the applicant or his agent by personal delivery ar 6y deposit in the United States mail directed to the address given on the application. If notice and a copy of the evidence offered has been supplied at ]east 10 days prior to the hearing the assessor may intro- duce such evidence at the hearing. The foregoing notice requirement shall not prohibit the board from a finding of a higher assessed value when it has not been requested by the assessor. i. Hearings shall be open except that 1. Upon conclusion of the hearing, the board may take the matter under submission and deliberate in private in reaching a decision. -10- The board may grant a request by the applicant to close to the public a portion~of the hearing relating to trade secrets. Such a request may be made by filing with the clerk a declaration under penalty of perjury that evidence is to be presented by the applicant which relates to trade secrets whose disclosure to the public will be detrimental to the business interests of the owner of the trade secrets. The declaration shall state the estimated time it will take to present the evidence. Only evidence relating to the trade secrets may be presented during the time the hearing is closed, and such evidence shal] be confidential unless otherwise agreed 6y the applicant. Rule 313 (Cal. Adm. Code), Section 167, 1605, 1605.4, 1607, 1609, 1609.4 (R&T Code), Article XIII A, California Constitution. 75. LEGAL COllNSEL FOR APPLICANT AND ASSESSOR. The applicant and the assessor may be represented by legal counsel, except that when an assessment protest is heard by a hearing officer appointed pursuant to Section 7636 of the Revenue and Taxation Code, the assessor may have legal counsel on]y if the applicant is represented by an attorney. Rule 314 (Cal. Adm. Code), Section 1620 et seq, 1638 (R&T Code) 16. EXAMINATION OF APPLICANT BY BOARD.. Except as hereinafter provided no reduction far an assessment shall be made unless the board examines, on oath, the applicant or his agent touching the value of the property, and the applicant or agent attends and answers all questions pertinent to the inquiry. a. In the event there is filed with the board a written stipulation, signed by the assessor and county legal advisor on behalf of the county and the person affected or the agent making the application, as to the taxable-value and assessed value of the property, which stipulation sets forth the facts upon which the reduction in value __~ is premised, the board may, at a public hearing, 1. Accept the stipulation, waive the appearance of the person affected or the agent and change the assessed value in accordance with Section 1610.8 of the Revenue and Taxation Code. The Soard may in its discretion, waive the examination of the applicant or his agent if the board and the assessor are satisfied that the issues raised by the application and the facts pertaining thereto have been fully considered by the board in previous years or fully presented in the application, and if the applicant or his agent requests such waiver in his application. The board shall consult with the assessor and shall act promptly on any request for waiver and give written notice of its decision within ten days of the filing of the application. If the board waives the examination of the applicant or his agent, it shall decide the case on the merits of the application. Rule 316 (Cal. Adm. Code), Section 1620 et seq. (R&T Code) -11- 17. PERSONAL APPERANCE BY APPLICANT: APPEARANCE BY AGENT. a. The applicant must appear personally at the hearing and not through an agent except as otherwise provided in this article. The applicant's presence at the hearing may be excused by the board and he may be represented by an agent upon a showing by affidavit or declaration under penalty of perjury at the time of hearing that the applicant is either absent from the county or unable to appear by reason of his health. b. Any person, other than an attorney at law, purporting to act as agent for the applicant shall prior to the hearing file with the clerk written authority to represent the applicant at the hearing. An appearance by an officer or employee of a corporate applicant or by a relative mentioned in Section 320 requires no written authorization. Rule 317 (Cal Adm. Code), Section 1601 et seq. (R&T Code} ]8. PROPERTY IN COMMON OWNERSHIP. If the property is held in joint or common ownership or in co~awnership, the presence of the applicant or any one of the owners shall constitute a sufficient appearance. Rule 318 (Cal. Adm. Code), Section 1601 et seq. (R&T Code) 19. APPEARANCE BY CORPORATION. 4lhere the applicant is a corporation, the corporation shall make an appearance 6y the presence of any duly authorized officer or employee. Rule 319 (Cal. Adm. Code), Section 1601 et seq. (R&T Code) 20. APPEARANCE BY P1EMBERS OF FAMILY. A husband may appear for his wife, or a wife or er us an an sons or aughters for parents or vice versa. Rule 320_~al. Adm. Code), Section 1601 et seq. (R&T Code) 21. PRESENCE OF ASSESSOR. The assessor in person or through a deputy shall attend all hearings of the county board and may make any statement or produce evidence on matters before the county board. Section 1610.2 (R&T Code) 22. BURDEN OF PROOF. a. The law presumes that the assessor has properly performed his duty and has assessed a71 properties fairly and upon an equal basis. The effect of this presumption is to impose upon the applicant the burden of proving that the property in question has not been correctly assessed. The law requires that the applicant proceed to present independent evidence relevant to the full value of the property. The assessor has the burden of establishing the basis for imposition of a penalty assessment. No greater relief may be granted than is justified by the evidence produced. -12- b. An exception to (a) applies in any hearing involving the assessment of an owner-occupied single family dwelling. In such instances the presumption in Section 167 of the Revenue and Taxation Code affecting the burden of proof in favor of the taxpayer or assessee who has supplied all information to the assessor as required by law imposes upon the assessor the duty of rebutting the presumption by the submission of evidence supporting the assessment. Rule 321 (Cal. Adm. Code), Section 167, 1601 et seq. {R&T Cade) 23. SUBPENAS. At the request of the applicant or the assessor in advance of the hearing or at the time of the hearing the board or the clerk on authorization from the board shall issue subpenas for the attendance of witnesses at the hearing. The board may issue a subpena on its awn motion. If a subpena is issued at the request of the applicant, he is responsible for serving it and for the payment of witness fees and mileage. An application for a subpena for the production of books, records, maps, and documents shall be supported by an affidavit such as prescribed by Section 1985 of the Code of Civil Procedure. No subpena to take a deposition shall 6e issued nor shall deposition be considered for any purpose by the board. Rule 322 (Cal. Adm. Code), Section 1609, 1609.5 (R&T Code} 24. CONTINUANCES. The board may continue a hearing to a later date. If the hearing is continued, the chairman or the clerk shall inform the applicant or his agent and the assessor of the time and place of such further hearing and no further notice thereof need be given. Rule 323 (Cal. Adm. Code),Section 1609 (R&T Code) 25. DECISION. a. Action upon the evidence properly before it the board shall determine the taxable value of the property which is the subject of the hearing, ' and shall designate the ratio to 6e applied thereto, which shall be `-- the lowest of the ratios provided in Section 1610.8 of the Revenue and Taxation Code. The determination of the taxable value shall be supported by the weight of the evidence at the hearing. b. When an applicant requests a reduction in the assessed value of a portion of an improved real property (e.g., land only or improvements only) or a portion of installations vrhich are partly real property and partly personal property (e.g., only the improvement portion or only the personal property portion of machinery and equipment), whether the reduction is requested on grounds of valuation, on grounds of misclassification, or for any other cause, the board shall make a determination of the full cash value of the whole property and shall order a change in the assessed value of the part only if the assessed value of the whole requires equalization, or shall adjust the value of the parts so that each is equalized and the value of the whole property is accounted for. -13- c. The board shall be bound by the same principles of evaluation that are legally applicable to the assessor. d. The hoard shall neither raise nor lower the entire local roll. e. blhen written findings of fact are made, they shall fairly disclose the board's findings on a71 material points raised in the application and at the hearing. The findings shall also include a statement of the method or methods of valuation used in determining the full cash value of the property, and shall be made timely after the hearing. When valuing a property by comparison with sales of other properties, the board shall consider only those sales which in its judgment are sufficient]y near in time to the valuation date yet occurring no more than 90 days after the lien date, are located sufficiently near, and are sufficiently alike in respect to character, size, situation, usability, zoning or other legal restriction as to use, to the property being valued, to make it clear that the properties sold and the property being valued are comparable in value and that the cash equivalent price realized for the properties sold may fairly be considered as shedding light on the value of the property being valued. Pursuant to Section 402.1 of the Revenue and Taxation Code,. the board shall presume that zoning or other legal restrictions on the use of either the properties sold or the. property being valued will not be removed or substantially modified in the predictable future unless suffici1ent grounds as set forth in that section are presented to the board to overcome that presumption. Rule 324 (Cal. Adm. Code), Section 1601 et seq. {RRT Code) 26. NOTICE OF DECISION. The board may announce its decision to the applicant and the assessor at the conclusion of the hearing, or it may take the matter under submission. If the matter is taken under submission, the clerk shall notify the applicant in writing of the decision of the board by United States mail addressed to the a`pprt'icant or to his agent at the address given in the application. If the decision is to include findings of fact, the clerk shall,-prior to sending notice of decision, send the assessor and the person affected or his agent the proposed findings of fact together with a statement that unless written objections to the proposed findings of fact are received within ten (10) days of the date of mailing, the proposed findings will be made a part of the decision. If objections are received within the 10-day period, the clerk shall submit them to the chairman and shall send notice of the board's decision and final findings as and when directed by the chairman. The clerk shall give the assessor written notice of all matters of which notice is given to the person affected or his agent pursuant to this rule. Rule 325 (Cal. Adm. Code), Section 1601 et seq. (R&T Code) 27. RECONSIDERATION AND REHEARING. The decision of the board upon an application is final. The board shall not reconsider or rehear an application. Rule 326 (Cal. Adm. Code) Section 1607 et seq.. (R&T Code) -14- 28. MOTIONS. All decisions of the board shall be made by motion carried by a majority of the board members present and voting. Motions shall not require a second. The chairman may make a motion. 29. ATTORNEY FEES. If the county board fails to make findings upon request, or if fin ings ma a are found by a reviewing court to be so deficient that a remand to the county board is ordered to secure reasonable compliance with the elements 6f findings required by Section 151].5, the action of the county board shall be deemed to be arbitrary and capricious within the meaning of Section 800 of the Government Code, so as to support an allowance of reasonable attorney's fees against the county for the services necessary to obtain proper findings. Section 1611.6 (R&T Code) 30. RECORD. The clerk of the county board shall record, in a book kept for that purpose, all changes and orders made by the county board and, no later than the second Monday of each month, shall prepare a separate statement listing all such changes made during the preceding calendar month. Section 1612 (R&T Code} 31. CHANGES ON ROLL. After five days succeeding the time when notice of the date when the matter will be investigated is sent by the clerk of the county board to all persons interested, the county board may direct the assessor to: a. Assess any taxable property other than State assessed property that has escaped assessment. b. Change the amount, number, quantity, or description of property on the local roll. c. Make and enter new assessments, at the same time canceling previous entries, when any assessment made by him is deemed by the county board so incomplete as to render doubtful the collection of the tax. Section 1613 (R&T Code) 32. DELIVERY OF ROLL TO AUDITOR. On the second Monday of each month the clerk shall deliver the statement of all changes made by the county board- during the preceding calendar month to the auditor with the affixed affidavit, subscribed by him, as follows: "I, swear that, as Clerk of the Board of Equalization of County, I have kept correct minutes of all the acts of the board during the month of touching alterations in the assessment roll, that all alterations agreed to or directed to be made have been included in the attached statement and that no other alterations are included therein." Section 1614 (R&T Code} -15- 33. DISQUALIFICATION OF A BOARD MEMBER. The party affected or his agent, or the assessor, may file with the clerk a written statement objecting to the hearing of a matter before a member of the board. The statement shall set forth the facts constituting the ground of the disqualification of the member and shall be signed by the party affected or his agent, or by the assessor, and shall be filed with the clerk at the earliest practicable opportunity after discovery of the facts constituting the ground of the member's disqualification, and in any event before the"commencement of the hearing of any issue of fact in the proceeding before such member. Copies of the the statement shall be served by the presenting party on each party to the proceeding and on the board member alleged to be disqualified. Within ten (10} days after filing of the statement or 10 days after service of it on him, whichever is later, the board member may file with the clerk a written answer. 1. Consenting to the proceeding being heard by another member, in which event the clerk shall appoint a replacement member, or 2. Denying his disqualification, which answer may admit or deny any or all of the facts alleged in the statement and set forth any additional facts relevant to his disqualifications. The clerk shall forthwith transmit a copy of such answer to each party. Every statement and answer shall be verified by oath in the manner prescribed by Section 446 of the Code of Civil Procedure. b. No member shall hear or pass on the question of his own disqualifi- cation. Rnother member of the board shall hear and pass on the question and shall be selected as follows: 1. All the parties who have appeared may agree on the member who . shall hear and pass on the question provided agreement is reached within five days after expiration of the time allowed `-- in subsection (a) for the challenged member to answer, or, 2. In the event an agreement is not reached within the time provided in subsection (b) (.1), the clerk shall immediately notify the board of supervisors of that fact, and on receipt of notice the board of supervisors shall forthwith assign the member who sha11 hear and pass on the question. Once the member has been selected pursuant to subsection (b) (1} or (2) that member shall determine the qualification of the challenged member. Rule 308.5 (Cal. Adm. Code), Section 1624.4 (RAT Code) -16- 34. APPLICATION FOR EQUALIZATION BY_MEMBER OR ALTERNATE. - - - -- - a - a. An application for equalization filed pursuant to Section 1603 by a member or alternate member of an assessment appeals board shall be heard before an assessment appeals board panel consisting of three special alternate assessment appeals board members appoint- ed by order of the presiding judge of the superior court in the county in which the application is filed. b. A special alternate assessment appeals board member may hear only the application or applications for equalization set forth in the superior court order appointing such member. c. Any person shall be eligible for appointment as a special alternate assessment appeals board member who is a resident of the county in which the application is filed and who is a person the presiding judge of the superior court has reason to believe is possessed of competent knowledge of property appraisal and taxation. d. Section 1624.1 and 1624.2 of the Revenue and Taxation Code shall be applicable to the appointment of a special assessment appeals board member. Rule~308.6 (Cal. Adm.. Code), Section 1622.6 (R&T Code) 35. SELECTION OF BOARD CHAIRMAN. The board shall select one of its members to act as chairman and preside over all hearings. This function may be rotated among board members. The chairman shall exercise such control over the hearings as is reasonable and necessary. He shall make all rulings regarding procedural matters and regarding the admission or exclusion of evidence. Rule 310 (Cal. Adm. Code)> Section 1609 (R&T Code) 36. ,QUORUM AND VOTE REQUIRED. No hearing before the board shall be held unless a_guorum consisting of a majority of the board is present. Except as otherwise provided in Section 310, no decision, determination or order shall be made by the board by less than a majority vote of all the members of the board who have been in attendance throughout the hearing. A hearing must be held before the full board if either party so demands. If a hearing takes place before a board consisting of an even number of members and they are unable to reach a majority decision, tfie app1~`cation shall be reheard before the full board. In any case wherein the hearing takes place before less than the full board, the parties may stipulate that the absent member or members may read or otherwise familiarize himself or themselves with the record and participate in the vote on the decision. Rule 311 (Cal. Adm. Code), Section 1601, 1620, 1622.5, 1622.6 (R&T Code) _.1.7R 37. HEARING OFFICER PROCEDURE. Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of Articie 1 (commencing with Section 1601} of the Revenue and Taxation Gode governing equalization proceedings by a county board of equalization or an assessment appeals board. the assessment hearing officer may conduct hearings on applications where: a. The applicant is the assessee and has filed an application under Section 1607 of the Revenue and Taxation Code; b. The total assessed value of the property under consideration, as shown on the current assessment roll, does not exceed one hundred thousand dollars ($100,000} or the property under consideration is a single-family dwelling, condominium or cooperative, or a multiple- family dwelling of four units or less regardless of value; and c. The applicant has requested that the hearing be held before an assessment hearing officer. Section 1637' (R&T Code) 38, REPRESENTATIVES OF ASSESSOR AND ASSESSEE. The applicant may be repre- sented in the hearing of the application and shall have the right to offer evidence. The assessor may be represented in the hearing by an attorney if the applicant is represented by an attorney and one or more members of his staff, and the assessor and members of his staff shall have the right to offer evidence. The hearing shall be conducted in accordance with Section 1609.2. The hearing and disposition of applications shall be conducted in an informal manner. 5ect7,'on 1638 (R&T Code) 39. CONDUCT AND REPORT OF HEARING OFFICER. The hearing officer shall conduct the hearing and shall prepare a summary report of the proceedings tagether.with his recommendation on the assessment protest. The hearing officer shall transmit his report and recommendation to the clerk of the board of supervisors. The report and recommendation shall not constitute precedent for future proceedings initiated by the applicant or other applicants. Section 1639 (R&T Code) 40. NEARING OFFICER'S REPORT. The clerk shall transmit by mail to the protesting party and s all transmit to the county board of equalization or assessment appeals board the hearing officer's report and recommendation on the assessment protest. The protesting party shall be informed that the county board of equalization is bound by the recommendation of the assessment hearing officer. Section 1640 (R&T Code) -18- 41. ACTION BY COUNTY BOARD. llpon the recommendation of an assessment hearing officer the county board of equalization or assessment appeals board shall establish the assessed value for the property at the value recommended by the hearing officer. Section 1641 (R&T Code) >~ -19-