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HomeMy WebLinkAbout88-086COUNTY,:;OF BUTTE, -STATE OF CALIFORNIA Resolufion No. 88-086 RESOLUTION APPROVING ASSESSMENT APPEALS FILING INFORMATION BE IT RESOLVED by the Butte County Board of Supervisors that the assessment appeals filing informaticn for the 1988 assessment period attached hereto as Exhibit A is hereby approved. PASSED AND ADOPTED by the Board of Supervisors, County of Butte, this 28th day of June, 1988 by the following vote: AYES: Supervisors Dolan, Fulton, McLaughlin and Chairman Mclnturf NOES: None ABSENT: Supervisor Vercruse NOT VOTING: None Haskel McIntur€, Chairman Hoard of Supervisors ATTEST: MARTIN J. NICHOLS, Chief Administrative Officer and Clerk of the Board Deputy FX, ASSESSMENT APPEALS FILING INFORMATION It is important to read this before filling out the Application fmr Changed As~~ssm~nt THE BUTTE COUNTY ASSESSMENT APPEALS BOARD Members DOUG G. DREBERT GZLBERT JONES WILLIAM TALLEY ASSESSMENT HEARING OFFICER Member JOHN PAYNE Address Correspondence to: MARTIN J. NICHOLS Chief Administration Officer and Clerk Butte County Assessment Appeals Board Administration Building 25 County Center Drive Oroville, CA 95965 For Information Contact: CAROL ROACH Assistant Clerk to the Butte County Board of Supervisors (916) 538-7371 SHOULD I APP£Al. MY TAX ASSESSM£~T? The following questions and answers may assist you in making your application to the Butte CountyAss2ssment Appeals Board fora reduction of your Current assessment. Necessarily, thzsE questions and answers are only a few of the more common questions and answers. They may not fit your particular case. If you do not agree with the answers, make your own determination. 1, uestion: Why Elie an appeal? Answer: You may wish to challenge the value which the Assessor has placed on your property fnr taxation purposes. You may have information un[cnown to the Assessor relative to the market value of your property. 2. Question: If the Assessor has established a value on my property of which I do not approve, what should I do first? Answer: First, decide whether the property, as a whole, has been over-appraised-• this, both the land and Improvements have been aver-appraised. For example, if the land is under-appraised and the improvements are over in a like amount, you may have no-complaint because the Assessment Appeals Board will consider the entire property. 3, uestion: i feel that the Assessor is in error. ~~(hat should i do? Answer: You must file an application in proGer form with the Butte County Assessment Appeals Board beginning July 2 but no tat°r than September 15 at 5:00 p.~ the Administration Office - Clerk of the Board Section, t;ounty Administration Building, 25 County Center Drive, Oroville, California. The application fora must be on a form approved by the State Board of Cqualization and may be cbtained from the above office. Answer all questions fully and completely. Read the "RulesFof Notice and Procedure of the Board." 4. ]uestion: Should I be heard by the Assessment Appeals Board or the Hearing Officer Answer: You have the right to chose a hearing before either the full Assessment Ap~eai•s Board or the Hearing Officer. The gearing Officer may hear appeals on the following: on property valued at X100,000 foil taxable value ar less; on property of any value which is a single-family dwelling, condominium or cooperative on a multiple-family dwelling of four units or ]ess; and on a dwelling which is under construction. Tne Hearing.OfficQr.'.s decision is final and the Board must adopt the Kearing~Officer`s c!ecision. 5. Oue____scion: 'That iSSUeS can the Assessment Appeals Board or Hearing Officer hear? Answer : The author•i ty of the Board or nearing Officer i s 1 imi ted to deterrzi ni ng the taxable value of your property. The Board or Hearing Officer wit] change the value established by the Assessor only if you present evidenca that proves the value to be different. The Boa rd. or Hearing Officer CANNOT fix tax rates, levy taxes, or change tax rates; grant exemptions or remove penalties for delinquent payments; or reduce your assessment because you cannot pay your taxes, your assessment has increased over the assessment of previous years, and the assessed value of neighboring properties is lower than yours. (over} 6. uestion: That is the valuation date for my property? Answer: You should check with the assessor for the proper valuation data on your property, but one or more of tie following would apply: date of purchase or change of ownership, date of completion of new construction, March lst for personal property and tf~at portion of real property under Construction, ar~d March lst if tFie assessor's taxable value exceeds fair market value on that date. 7. uestion: What evidence should 7 produce? Answer: Basically, the Board is required to consider facts to establish the ma e~ value of your property. Your opinion as to the value is no bet*er than the facts that you present to support your opinion. The best evidence to determine fair market value is comparable sales information for sim~ar prop} a riles under sim, ~I~circumstances. 8. Question: Is it necessary to be present for the hearing even if an agent has been authorized to act on my behalf? Answer: Yes, you must personally appear at the hearing unless excused by tf~e Board. Your presence may be excused by the Board and you may be represented ay an agent upon a showing by affidavit or declaration under penalty of per.~ury dt the time or" the hearing that you are either absent from the county o r unable ~o appear by reason of health. If you appoint any anent, a written agent's authorization must be filed with the clerk prior to the hearing. 9. Quests an: At the hearing, does the assessor have to first prove his assessment Of' my property as being correct? An~ swat: Yes, on all owner-oceuoied single-family residences ,where the as$essea has supplied all information to the Assessor as required by Zaw and when the hearing i s on the penalty portion of the assessment. ~~tn , on al Z other property, the 5urden is on the applicant to prove, by facts, the mar!cet value of his property. After type applicant has presented his case, the assessor may offer rebuttal evidence.3 10. Queue st~on: Flow may copies of written evidence must I submit for the hearing? Answer: If you are appearing before the hearing officer, the original and No copies , . or a total of three cops es , are to be submitted. I f you are appearing 5efore the Board, the original and four copies, fora total of five copies , are to be submitted. YOUR ASSE55MEnT APPCAL The following was prepared to assist you in preparing and presenting your appeal of tax assessment to the Assessment Appeals Board. ` PRERARATION 7. Make an appointmenir with the County Assessor to review the assessment of your property bequest that the appraiser responsible for the valuation placed on your property be present. Make notes of the entire discussion. Ask for information of sales used write down names of buyers, sellers, location of property, date of sale, amount, berms and any special consideration given). Also, how it compares with your property. ask if replacement cost or possible earning potential was considered and how, 2. ~f you still feel that you are over-assessed, you must file your appeal for a formal Fearing before the ;Assessment Appeals Board between July 2 and September 15. 3. search far any other sales of property that might be considered comparable. Ask real estate brokers and salesmen and other persons having possible knowledge of such sales. The Board will not acre t evidence on assessed values of neighboring properties or prior assessments on your grope rty. You should try to help the Board establish the Market value of your property by presenting factual evidence of recent market transactions. ~. Check all sales for comparability with your property as to date of sale, type, quality age, zoning, possible desirable or undesirable ]ovation features, attractiveness, s~.xe and shape of bath land and buildings, replacement cost and note anything that might affect their market value or salability. Interview the buyer and seller and the real estate broker (if any) involved in the sale. If you tell the buyer the purpose of you inquiry, he probably will allow you to inspect the property. The Assessor maintains a list of sales of property in Butte County which have occurred within the last two-year period. The information on this list has been. used by the assessor to help him establish the present fair market value of your property. This list i5 open to inspec ti on by an assesses who has filed a timely application for reduction ar" his assessment before the local Assessment Appeals Board. This list is available for inspection at the Butte County Assessor's Office, County Administration Building, 25 County Center drive, Oraville, California after payment of ~lO examination fee to the Clerk of th° Board. 5. A map showing the location of the subject and the properties you consider comparable, together with pictures of any or all of them, while not absolutely necessary, might b2 extremely helpful. o. Consult with knowledgeable persons concerning the fair market value of your property. If they feel that the Assessor's estimate is too high, they may be willing to testify for you at the hearing. 7. Make a list of all the pertinent facts about your property, bath good and bad. (Nothi is as impressive as a complete and honest disclosure of the facts.) Imagine yourself a prospective buyer. 8. £XCHRNGS O~ IiVFORMATION: Ary time prior to twenty {20) days before the hearing, you n request (in writing) an exchange of information from the Assessor. Be sure to read Section 158.7 of the Revenue and Taxation Code of the State of California before doir this as it can severely limit the testimony all awed at the hearing and prevent eviaenc not so exchanged from being heard. (~~°ri 9. SUBPOENAS: In advance or at the time of hearing, the applicant or his agent may issue subpoenas to persons desired as witnesses. However, the applicant shall be responsible for the serving of the subpoenas and the mileage and witness fees for the subpoenaed persons. Forms are available at tfte Butte County Administration Office - Cleric of the Board Section. l0. FINDINGS OF FACT: At the time of filing, the person affected may request findings of fact in writing. The fee for the same will be ten dollars (~lO) per parcel or a total of fifty dollars (~50) for findings covering applications on contiguous parcels, or assessment on the roil involving the same issues and same owners. 1T. If possible it would be well to observe at least one hearing several days before your hearing to enable you to better understand the proceedings and to organize your presentation accordingly. THE HEARING T. The applicant must appear personally at the hearing unless excused by the Board. Your presence may be excused by the Board and you may be represented by an agent upon a showing by affidavit or declaration under penalty of perjury at the time of the hearing that you are either absent from the county or unable to appear by reason of~health. If an agent is appairated, i~t must be dare in writing and be fi1~d with the crerk prior to the hearing. _ 2. The applicant will be called on to present his case first, as the burden of Hof is on the applicant. (Exception: Tide assessor will present his case first on awl single- ~' r~miry owner-occupied residences where the assesses has supplied all information to the assessor as required by l aw and when the case involves the penalty portion of the hearing.) 3. Confine your presentation to evidence of value. Take the time necessary to present all your evidence. {Prior assessment or taxes on your property, assessments of neighboring property, opinions of persons who are not present at the hearing for questions cancernir basis of opinion, written appraisals from persons who are not present at the hearing,- an evidence received outside the hearing are not considered evidence of value.) 4. The testimony of informed persons {such as rear estate personnel} is often helpful. 5. The assessor is not obliged to submit evidence {as the Taw presumes the assessor to have properly valued the property} unless he feels it to be necessary. (Exception: The assessor will present his case first on all single-family owner-occupied residences ~ where the assesses has supplied all information to the assessor as required by Taw and when the case involves the penalty portion of the nearing.) 6. T'ne Board will take the matter under submission at the conclusion of the hearing and will send written notification of their decision to the applicant. ~[o decision will be made during the hearing. The Butte County Board of Supervisors Established this board, staffed with experts, to assur you are getting a complete and fair hearing. You will be courteously received and given proper consideration. The Board asks only in return that you do not unnecessarily prolong your hearing for reasons of economy and consideration far others waiting to have their appears heard. ASSESSMENT HEARING OFFICER PROCP.AM . Ouesti on : How do I participate in the }fearing Officer Program? Answer: In order to participate in the program, you must fi 1e an application and reg1.1est to be heard by a Hearing Officer. The Hearing Officer can conduct hearings if the total assessed value of the property under consideration, as shown on the current assessment roll, does not exceed X100,000 or the property under consideration is a single-family dwelling, condominium or coops rative, or a multiple-family dwelling of four units or less regai~dless of value. :. Question : Where wi l l qty hearing be held? Answer: Your hearing will be held locally (Chico, Oroville, or Paradise. You will not have to~travel to Oroville, where hearings before the Assessment Appeals Board are held. 3. Question: How is the hearing conducted? Answer: Its easy to testify. The Hearing Officer is interested in facts. Don't be ~~ nervous; 3ust came prepared to state the facts. When it is time to take your case, the }fearing Officer wi l l cal 7 your name. The Hearing Ofr'i cer will ask the assessor's representative to describe the property. He will then ask you to present the facts which ~nrill substantiate your opinion of market value, except when the application deals with a single-family owner- occupied residence or a penalty portion of an assessment, then the assessor must oresent his facts first. Fol l awl ng your testimony ~~ ~he--a-ssessor'~~~s ~~ ~~ -- - office will present their reasons far putting .the value .they did on your property. Both you and the assessor may question each other regarding the basis of your and his opinion of !~arket value. At the conclusion of both presentations, the matter will be taken under submission and the Hearing Officer will make a recommendation as to the market value of your property. i. Question: How is market. value established? Answer: The amount the property is actually worth is called full cash value or market value. If you seek a reduction in the market valuation, you must prove in your presentation that the property has been valued at more than yo+.r believe the property is worth. There are three ways to establish the market value of your property as follows: ` 1. Comparable sales. The BAST WAY to establish the market value of your property is~y campara~le saes. In using this aQproach, you compare the price properties like yours have sold far ~ritnin a reasonable time before or not more than 90 days after the lien dale. The lien date applicable is March 1st fallowing the date the assessor paces the market val:~e on the property. The properties you use for comoari+son in your presentation should be near size of square foot of the improve- ment and the size and =oning of the land (see sample be law). To use any property as a comparison, you must verify the sales price. If you recertl~ purchased the property, you ,gay bring the closing Qscro~~ siratement (not escrow instructions? to the nearing. Cc!mparabie Sales Sample: address, 6732 Government Rvenue; zoning, R-i (single-family resideY~~ial;; lot size, 70` x 120'; size of improvement, 2,430 square feet; age, built in 1958; condition, good; date sold, Apri i 10, T972; price, 53x,500; and verified with, broker rho made the sale. 2. Construction or replacement costs. Construction costs are sometimes used to determine the value of a building. Helpful information in fixing fair market value of a building would be the normal cost of construction and financing, architect's fees, and other necessary costs. 3. Income approach. iJsing this method, you determine the amount that an experienced investor would pay far your property to receive the income the prvp~rty should produce. Helpful information in finding the fair market value, especially in the case of apartment units, is the amount of gross` income you receive from rentals, your expenses, and the result- ing net income. Also important is the scheduled gross income. This is the yearly income if all units were rented. uestion: Who should I have as a witness before the Hearing Officer? Answer: You may have someone who has knowledge of the value of your property testify for you as a witness. If you submit as evidence of market value an appraisal, rea] estate person's opinion, geographic study, engineering report, or any data prepared by someone other than yourself, the person preparing the material must be present at the hearing to be questioned by the Hearing Officer and the Assessor. Question: Hoag does the Hearing Officer information get to the Assessment Appeals Board ~` for final disposition? Answer: The Hearing Officer wi]l prepare a summary of the hearing with is recommenda-~ ti an and forward it to the Butte County C]erk of tine Soard of SLpervisars, wn,a is the secretary to the Assessment Appeals Board. This or'ficial will send a copy to you, the Assessor, and the Assessment Appeals Board. The ~ssessmer~t Appeals award is bound by the recommendation of the Hearing Officer and shall establish the assessed value for the property at the value recommended by the Hearing Officer. RULES OF NOTICE AND PROCEDURE OF THE ASSESSMENT APPEALS BOARD OF THE COUNTY OF BUTTE 1. DEFINITIONS AND GENERAL PROVISIONS. The provisions set Earth in this rule govern the construction of the Rules of Notice and Procedure of the Assessment Appeals Berard 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 Butte. e. "Chairman" is the chairman of the board. f, "Clerk" is the clerk of the board. g. "Peron 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 11Q.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. z. 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 liven 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. 3d1. (Cal. Adm. Code) 2. THE BOARD'S FUNCTION AND JURISDICTION. The functions of the Board are: 1 a. To increase after giving notice, or to lower upon application, individual assessments in order to equalize assessments an 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. Cade} 3. PUBLICATION OF NOTICE OF BOARD MEETING. Immediately upon delivery of the roll to the auditor, the clerk shall 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 general 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 shall be made available for inspection by all interested parties during regular office hours of the Auditor- Controller having custody thereof. Copies may be made available for inspection at other places for the convenience of the public. Rule No. 3014 (Cal. Adm. Code), Section 1b02 (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: *The failure 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 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. 2p, 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 cor_paration. b. SIGNATURE AND VERIFICATION. The application sha]_~. be in writing and signed by applicant 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 flee of charge forms an which applications are to be made. The application shall show: 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 roll. 4. The applicant's opinion of the taxable value of the property on the valuation date of the assessment year in issue. ~. 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 within the preceding two-year period, is open to inspection at the assessor's office to the 3 applicant upon payment of a fee of ten dollars {$io) . 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 for other provisions regarding findings of fact.} 9. A notice that the county has approizzted a hearing officer as provided for .is~ E.evei-~ue and Taxation Code Section 1636. (See Butte County Rules of Notice and Procedure No. 38 for further provisions regarding hearing officer.} 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 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 15. An application wild. be deemed to have been timely filed if it is sent by U. S. mail, properly addressed with postage prepaid and is postmarked on September 15 or earlier within such period. (See Section 1604 Revenue and Taxation Cade.) 2. ASSESSMENT ROLL AMENDMENT. An application for a change of assessment made outside the regular assessment period must be filed with the clerk no later than sixty (64} days after the date on which the assessee was notified of the assessment pursuant to Section 1605 of the Revneue and Taxation Code. Except as provided in Revenue and Taxation Code Sections 619.2, 624 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 including July 1 or to such later date for completion of the roll as 4 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,OOD), excluding household furnishings and persona. effects, the assessor, on or before July I5, 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 615 and &19.1. 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 519.2 Revenue and Taxation Cade.) 4. PAYMENT UNDER PROTEST. If the assessor does not send a notice pursuant to Revenue and Taxation Cnde 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 Corm 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 62D 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 toy Sectiozz 61,9 with respect to such property, the new owner or his agent may, under rules adopted by the Board of Supervisors, file the application 5 described in Sectian 1603 at any time after the time x~rescribed 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 Cade.) 6. SUPPLEMENTAL ASSESSMENT ROLL. Whenever the assessor has determined a new base year value as provided in Section 75.10 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 sixty {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 sixty (60) days of notice. (See Section 75.31 Revenue and Taxation Code.) 7. STIPULATED ASSESSMENT. The application may be filed within twelve {12) months following the month in which the assessee is notified of the assessment, if the party affected or his or her agent and the assessor stipulate that there is an error in the assessment as the result of the exercise of the assessor's judgment in determining the full cash value of the property and a written stipulation as to the full cash value and assessed value is filed in accordance with Section 1607. 8. ESCAPED ASS_ESSMENT,~ ,~PENAL,,.ASSESSMENT. The county board shall have no power to receive or hear any petition for a reduction in an escaped assessment made pursuant to Section 531.1 nor a penal assessment levied in respect thereto, nor to reduce those assessments. 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 6 request relief additional to or different in nature from that originally requested, Rule 305 (Cal. Adm. Code) Sections 2603, 1.604 and 2605 (R&T Code) 7. EXCHANGE OF INFORMATION. a. RE UEST FOR INFORMATION. When the assessed value of the property involved, before deduction of any exemption accorded the property, is $].00,000 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 be 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 twenty {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: Z. COMPARABLE SALES DATA. If the opinion of value is to be supported with evidence of comparable sales, the properties sold shall be described by the assessor's parcel number, street address or legal description sufficient to identify them. With regard to each property sold there shall be presented the approximate date of sale, the price paid, the terms of sale (if known) and the zoning of the property. 2. INCOME DATA. Tf the opinion of value is to be supported with evidence based on an income study, there shall be presented: the gross income, the expenses, and the capitalization method and rate or rates employed. 3. COST DATA. If the opinion of value is to be supported with evidence of replacement cost, there shall be presented: 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. 7 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 shad mail a response at least ten (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 far hearing. c, PROHIBITED EVIDENCE; NEW MATERIAL;. CONTINUANCE. Whenever information has been exchanged pursuant to this section, the parties may introduce 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, shall be granted a continuance for a reasonable period of time. Rule 305.1. (Cal. Adm. Cade), Section 1606 (R&T Code) 8. BASE YEAR VALUE 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 establish a new base year value, unless the base year value is the sub3ect of the appeal. b. Any base year value determined by a local board of equalization or by a court for any 1975 assessment shall be conclusively presumed to be the base year value for the property assessed. c. The full. value determined for the 1975 base year shad be conclusively presumed to be the base year value unless an equalization application is filed no later than September 15, 1980. d. The full value determined for property which is purchased, is newly constructed, or changes ownership after the 1975 Lien date, shall be 8 conclusively presumed to be the base year value, unless an application far equalization is filed during the equalization period for the year in which the assessment is placed an 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 assessment year in which the appeal is filed. An application for equalization made pursuant to Section 620 or 1605 of the Revenue and Taxation Code, when determined, shall be conclusively presumed to be the base year value. Rules 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 each application for a change in assessment received, and a reasonable time shall be allowed before hearing for the assessor to obtain information relative 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 by personal delivery or by depositing the notice in the United States mail directed to the address given in the application. The notice shall designate the time and place of the hearing. zt shall also include a statement that the board is required to find the taxable value of the property from the evidence presented at the hearing and that the board can raise as well as lower or confirm the assessment being appealed. The notice shall include a statement that an application for a 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 unprotected 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. 9 b. The notice shall be given no less than thirty (30) days prior to the hearing unless: 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 (20) days prior to the hearing, or, 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 (5) days prior to the hearing, or, 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 awn 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 twenty (20) days prior to the hearing unless notice is waived by the assessee or his agent in 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. rt 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 roll. 4. A statement that the board is required to find the taxable value of the property from the evidence presented at the hearing. 5. The amount by which it is proposed to raise the assessment. 10 Rule 307 {Cal. Adm. Code), Section 5Q, 51, 1601, 1603, 2606, 1520 (R&T Code) 11. REQUEST FOR FINDINGS. If an applicant or the assessor desires written findings of fact, his request must be in writing and submitted to the clerk before 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 on continuous parcels or assessments on the roll involving the same issues and same owners. The county must provide findings within forty-five {45) days after the final determination of the board, and shall accompany them with a notice that a request for a transcript of the hearing must be made within sixty (60) days following the date of the determination. The written findings of fact shall fairly disclose the board's determination of all material points raised by the party in his or her petition and at the hearing, including a statement of the method or methods of valuation used in appraising the property. At the hearing the final determinations by the board shall be supported by the weight of the .evidence and, with regard to questions of value, its determinations shall be made without limitation by reason of the applicant's opinion of value stated in the application for reduction in assessment pursuant to subdivisian (a) of Section 1603 Revenue and Taxation Code. Rule 308 (Cal. Adm. Code), Section 1611.5 (R&T Code) 12. HEARING. a. 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. b. Far applications filed on or after January z, 1983, the hearing must be held and a final determination .made within two years of the timely filing of an application for reduction in assessments submitted pursuant to subdivision (a} of Section 1603 of the Revenue and Taxation Code, unless the taxpayer and the county assessment appeals board mutually agree in writing to an extension of time. 11 c. If the hearing is not held and a determination is not made within the time specified in part {b) of this sectian, the applicant's opinion of value stated in the application shall be conclusively determined by the board to be the basis upon which property taxes are to be levied, except when: 1) The applicant has not filed a timely and complete application; or 2) The applicant has not submitted a full and complete property statement as required by law with respect to the property which is the subject of the application; or, 3) The applicant has not complied fully with a request for the exchange of information under section 305.1 of this subchapter; or 4) Controlling litigation is pending,"Controlling litigation" is litigation which is: (a) pending in a state or federal court whose jurisdiction includes the county in which the application is filed; and, {b) directly related to an issue involved in the application, the court resolution of which would control the resolution of such issue at the hearing. d. The applicant shall not be denied a timely hearing and determination pursuant to part (b) of this section, by reason of any of the exceptions enumerated in parts (c)(1), (c)(2), {c){3), or (c)(4) herein, unless, within two years of the date of the applicatian, the Board gives the applicant written notice of such denial. The notice shall indicate that basis far the denial and inform the applicant of his right to protest the denial at the time of the hearing on his application. When a hearing is postponed or not scheduled because controlling litigation is pending, the notice to the applicant shall identify the controlling litigation by the name o£ the case, the court number or the docket number of the case, and the court in which the litigation is pending. If a hearing is postponed because controlling litigation is pending, the hearing must be held and a final determination made within a period of two years after the application is filed, excluding the period of time between the notice of pending litigation and the date that the litigation becomes. final. ]. 2 Rule 309 (Cal. Adm. .Code), Section 1604, 1606 (R&T Code) 13. HEARINGS RECORDED. All hearings of the board shall be recorded or reported. The applicant, at his own expense, may have the hearing reported by a stenographic reporter. Tf the applicant desires the clerk to arrange far 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 b0 days after the final determination 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 312 (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. The denial of an application far lack of appearance by the applicant, or his agent, is not a decision on the merits of the application and is not subject to the provisions of Section 326. The board may adopt a procedure which authorizes reconsideration of the denial where the applicant furnishes evidence of good cause for the failure to appear or to make a timely request for postponement and files a written request for reconsideration within a period set by the board, not to exceed b0 days from -the date of mailing of the notification of denial due to lack of appearance. Applicants who fail to request reconsideration within the period set, or whose requests for rECOnsideration are denied, may refile an appeal of the base year value during the next regular filing period in accordance with 13 Revenue and Taxation Code Section 80. 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 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 322(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 applicable, Section 305.1, then the presumption in Section 321(b) applies. In 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 notwithstanding 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 responsible 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, far 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 and offersevidence to support the higher value, the chairman shall determine whether or not the 14 assessor gave notice in writing to the applicant or his agent by personal delivery or by 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 least 10 days prior to the hearing the assessor may introduce 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. z. 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. 2. 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 shall be confidential unless otherwise agreed by the applicant. Rule 313 (Cal. Adm. Code),.Section 167, 1605, 1605.4, 16ti7, 1609, 1.609.4 (R&T Code), Article XIII A, California Constitution. 15. LEGAL COUNSEL 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 1636 of the Revenue and Taxation Code, the assessor may have legal counsel only if the applicant is represented by the 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 for 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 15 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. Z. Accept the stipulation, waive the appearance of the person affected or the agent and change the assessed value in accordance with Section 1fi10.8 of the Revenue and Taxation Code. 2. Reject the stipulation or set or reset the application for reduction for hearing. b. The board 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 1607, 1608, x.620 et seq. (R&T Code) 17. PERSONAL APPEARANCE BY APPLICANT: APPEARANCE BY AGENT. The applicant must appear personally at the hearing or be represented by an agent who shall be thoroughly familiar with the facts pertaining to the matter befor the board. 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, signed by the applicant, 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) 18. PROPERTY IN COMMON OWNERSHIP. If the property is held in joint or common ownership or in co-ownership, the presence of the applicant or any one of the owners shall constitute a sufficient 1b appearance. Rule 318 {Ca1.Adm.Code), Section 1601, et seq. (R&T Code) 19. APPEARANCE BY CORPORATION. Where the applicant is a corporation, the corporation shall make an appearance by the presence of any duly authorized officer or employee. Rule 319 {Cal.Adm. Code), SEction 1.601 et seq. {R&T Code) 20. APPEARANCE BY MEMBERS OF FAMILY. A husband may appear for his wife, or a wife for her husbnd, and sons or daughters for parents or vice versa. 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 1610.7. {R&T Code) 22. FALSE STATEMENT. Every person who willfully state anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of an application to reduce any tax or assessment, is guilty of a misdemeanor. Section 1610.4 (R&T Code) 23. BURDEN OF PROOF. a. The law presumes that the assessor has properly performed his duty and has assessed all 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. b. An exception to {a} applies any any hearing involving the assessment of an owner-occupied single-family dwelling. In such instances the presumptions in Section 167 of the Revenue and Taxation Code affecting the burden of proof in favor of the taxpayer or assessee who has supplied aI1 information to the assessor as required by law imposes upon the assessor the duty of rebutting the 17 presumption by the submission of evidence supporting the assessment. Rule 321, (Cal. Adm. Code), Section 167, 1601 et seq. (R&T Code) 24. 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 own motion. If a subpena is issued at the request of the applicant, he is responsible for serving it and far the payment of witness fees and mileage. An application for a subpena far the production of books, records, maps, and documents shall be supported by an affidavit such as is prescribed by Section 1985 of the Code of Civil Procedure. No subpena to take a deposition shall be issued nor shall deposition be considered for any purpose by the board. Rule 322 {Cal. Adm. Code), Section 1609, 1609.4, 1609.5 {R&T Code) 25. 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 by given. Rule 323 (Cal. Adm. Code), Section 1609 (R&T Code) 26. DECISION. a. Acting 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 be 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 which are partly real property and partly personal property (e,g., only the improvement portion or ^nly 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 18 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. c. The board shall be bound by the same principles or. evaluation that are legally applicable to the assessor. d. The board shall neither raise nor lower the entire local roll. e. When written findings of fact are made, they shall fairly disclose the board's findings on all 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. f. When valuing a property by comparison with sales of other properties, the board shall consider only those sales which in its judgment are sufficiently 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 characer, 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 sufficient 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. 1610.6 {R&T Cade) 27. NOTICE 4F DECISXON. 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 applicant or to this agent at the address given in the application. 19 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. Tf o~ajections 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) 28. RECONSIDERATION AND REHEARING. The decision of the board upon an application is final. The board shall not reconsider ar rehear an application. Rule 326 {Cal. Adm. Code) Section 1601 et seq. (R&T Code) 29. 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. 30. ATTORNEY FEES. If the county board fails to make findings upon request, or if findings made 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 of findings required by Section 1611.5, 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 16I1.6 (R&T Code) 31. RECORD. The clerk of the county board shall record, in a back 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) 32. 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: 20 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} 33, 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: "T, , 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) 34. DTS UALIFTCATTONS OF A BOARD MEMBER. a. 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 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 (ld) 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 shah. appoint a replacement member, or 21 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 disqualification. Another 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) ( ~.j , 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 shall hear and pass en 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. Cade}, Section 1624.4 (R&T Code) 35. APPLICATION FOR E UALI~ATION BY MEMBER OR ALTERNATE. a. An application for equalization filed pursuant to Section 1.607 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 appointed 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. 22 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 know~.edge of property appraisal and taxation. d. Section 1&24.1 and 1624.2 of the Revenue and Taxation Cade shall be applicable to the appointment of a special assessment appeals board member. Rule 308.6 (Cal.Amd.Code), Section 1622.6 (R&T Code) 36. 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 (Ca1.Adm.Code), section 1609 (R&T Code) 37. QUORUM AND VOTE REQUIRED. No hearing before the board shall be held unless a quorum consisting of a majority of the board is present. Except as otherwise provided in Section 310, no decision, deteirmination 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, the application 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 23 otherwise familiarize himself or themselves with the record and participate in the vote on the decision. Rule 311 (Ca1.Adm.Code), Section 1601, 1620, 1622.5 1622.6 (R&T Code) 38. HEARING OFFICER PROCEDURE. Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of Article ~. (commencing with Section 1.601) of the Revenue and Taxation Code governing equalization proceedings by a county board of equalizatioH 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 1.607 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 ($1.00,000) 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) 39. REPRESENTATIVES OF ASSESSOR AND ASSESSEE. The applicant may be represented 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. The hearing and disposition of applications shall be conducted in an informal manner. Section 1638 (R&T Code) 40. CONDUCT AND REPORT OF HEARING OFFICER. The hearing officer shall conduct the hearing and shall prepare a summary report of the proceedings together 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) 24 41. HEARING DFFTCER'S REPORT. The clerk shall transmit by mail to the protesting party and shall transmit to the county board of equalization or assessment appeal board the hearing officer's report and recommendation on the assessment protest. The protesting party shall be informed that the county board of equalizat~.on is bound by the recommendation of the assessment hearing officer. Section 3640 (R&T Code) 42. ACTION BY COUNTY BOARD. Upon the recommendation of an assessment hearing officer the county board of equa~.ization or assessment appeals board shall establish the assessed value for the property at the value recommended by the hearing officer. Section 3643 (R&T Code) 25 NOTICE TFfE FOLLO~II!VG NUMBERS ON YOUR APPLICATION FOP. CHANGED ASSESSMENT MUST BE COMPLETED O~R YOUR APPLICATION WILL BE DENIED FOR BEING INCOMPLETE PURSUANT TI? CALIFORNIA ADMINISTRATI~fE CODE SECTION 305; NOS, 1, 2, 3, 4, 5, 6, 8, 9, 10, 11, 13, 14, AND 15f COUNTY OF BUTTE AS5ES51iAENT APPEALS BOARD APPLICATION FQR £QUALIZATIOItI qF 18._ ASSESSMENT MAIL T0: Board of Supervisoro Clerk's Office 25 County Center Drive » Orovilie California 95985 APPLICATION NUIN9Ef~ (SEE SACK OF PAGE FOR FURtltEft IPfSTRUCT10NS1 t, APPLICANT {Please print) (t.aaL Name} - ---(FErat Creme) MlEdle Iaitlal - ' ADDRESS {Mailirt; Addreaa) (CItY} •- (Stu*) (Zttt) Home Telephone Business Te[ephone 2, Ct1pRENT USE AF PRDPERTY 3. PROPERTY ADDRESS t)R LOCATION 5. OESIGNATiDN t7F AGENT: Complete rho following if the 4, PARCEL ND.lAr..CCUNT N0. DATE TIME STAMP ~urharexed agent '.s real an attorne lin s d i lif C i y n e n orn a a, ar a spouse, thtFd or parent of the person oiFecred. IF the li ' $, APPtICANT'$ Do not write En this space app cant .a o .orpocalion, the vgenr s authorization rust 6e signed 5y an oFdiur of the ~orpora+ion. VALUES OPiNfON OF VALUE 7, ASSE$SOR'$ The feElowinq named indindual is h reb rh i d t ! CURRENT VALUE e y au or xa o p6 os my agent in rhia aoPlicaliort, Laed $ 5 lmpreremen! Srrucluna $ $ rYtrat Veme} (M.i.) (Lr.u ~ieme) Impraremept Firturea $ $ tila lima .+ddreaal tStreet or P.O. Sox) Imppraremenra 0lher S ~ S Psrsortot P - tCny) (Stp[ey tziPr rop. Other $ $ eXEktPTIONS ~Horae P~naef Bu arnes^ Phone) Buaineu - - Inrentory $ s~ ~Srxnature n! AAPlwont/Tine :( Applicahlel Bata) Olhu $ $ B, TYPE OF A?PEAL: CHECK ONE: HET T4TAL5 ~ g 5 {Please a[tach copy of notice received) Hearing Oace .~ Regular Assessment. Must be Flied between ~ The Assessor's valuation as f th d f July 2 and September t5 of this year, O e ate o cam- elation of new canatruction exceeds the full value. ~, Assessment Rota Amendment, Must be filed ;~ Propert dama ed b misfo-t ne Or ala it within bf} days at date of notice. y g y u c m y, on or before March t. tearing Time Notice of Suppiementai Assessment Must . f !"~ Assessor's value of personal property has bean be iled within i30 days of date et notice. incorrectly cah:ulated {tradeJeval, class, erc.1. °, THE FACTS THAT SUPPORT MY REQUESTED ~ Pena! a s N ti il M fi CHANGE 3N VALUE ARE AS FOLLOWS: s essment not justi o ce ed ed. a The taxable value, including inflationary adjust- ~ AlloCatian of exempt value is incorrect. ment exceetls the full value of the property. ~. ' ~ ~ No change in ownership has occurred - The Assessor s valuation as of the date of the . change in ownership exceeds the fu~t value. ~ Other {attaoh explanation), t0. is the subject property an owner~occupied single-family residence? C YE5 '~' NO tt, COURt REPORTE9 REQUESTED: If requested, 575 will be deposited with Clerk Of the Board 5 days before hearing, YES ~~ NO t2, A list of property transfers within the county, which have occurred within tree pracetling twp-year perlad,is open to inspection at the assessor's office to tree applr'cant upon pa f.menl or a fee of ten dollars (5to1. t3, written tlnaings of tact of the equatiz(ttlon nearing wrll be available upon written request, at the requester's expense, ;StO per parcel t;,r a maximum of S50j. If not requestetl prier to commencement of hearing the right to such written findings rs ~haived. FINDINGS REQUESTEG ~ YES ,,~_I Np ta, HEARING OFFICER: If the total assessed value of the property does not exceed St0Q00q ar the property is a single- lamrty dwelirng, condominiurn ar cwperatlve, pr a multiple-tamtly dweflin; of four units or-lass regardless of value, you may request :hat your hearing be conducted by the assessment hearing officer. REQUESTirO L; YES ~ NO t5. I CERTIFY i0R DECLAREi UNDER PENALTY OF PERJURY UNDER THE LAWS OF THE STATE OF CALIFORNIA tHAT THE FOREGOIhtG AND ALL INFORMATION HEREON. INCLUpING ANY ACCOMPANYING STATEMENTS DR DOCUMENTS, E5 TRUE AND CORRECT AND COMPLETE TO THE Bi:ST OF MY KNQWLEDGE AND BELfEF, Signature by agent cer[ifies that statement of agent authorization has been completed {Item 51. OAT= SIGNATURE OF APPLICANT (Owner or Agentj EXcGI,TeG AT: Crty County State It axec;,ted Ct.t of Cdlltornid. Shall b wprn to before a Notary Public. ~ i ~' ~ `I ) . INSTRUCTIONS FOR F LLtNG aUT YOUR. APPL3CATlQN FOfi REDUCTION OF ASSESSMENT if you are appealing more than one parcel, you-must file aseparate-application; for each parcel. UNLC=BS: ParCeks ors considered an eCOnorrsic init. Lhen suppEenlsnta! pages can be used. NOTE: The bilawing numbered instructions apply to the same numbers on the appiica- flan form. 1. PRINT name as shown on tax bill and the mailing address. NOTE: This address is where your notice will be mailed. 2. Show current use of the property, i.e., hamesite. 3. General location of your property, i.e., ~ rliEes north of Chico on Highway 99, or corner of Pentz and Skyway, Paradise. a. Enter Assessor's parcel or account number as shown on notice of change of assess- ment or tax bi I I. 5. PR 1 NT name and mai I ing address of agent if dl fferent than that shown on the .tax bill. Agent authorization must be signed. (Please read carefully). fi. Enter YOUR opinion of what the subject property would have sold for on the date of valuation. 7. DO NOT FILL THIS ITEM OUT. ' 8. Check box for type of appeal being made. 9. Check box for the reason you feel the assessment on the property should tie changed. 10. Pieasa indicat~ in appropriate box whether the property: i5 single-family owner- 000IJpled reSidBflCe. ~~. 1 y. Check box to indicate whether a Court Reporter is requested. 12. List avaiiabls'~for viewing at a ~1a fee. 13. if you are reauasting written Findings of Foci, please check the appropriate box. NOTE: There is a S~~ fee for each parcel, not to exceed SSn, to be paid at the time of request or prier to the commencement ;~f the hearing. 14. Check box to indicate whether you are requesting a Hearing Officer. 15. Sign your name,•fill in date, city, county and state. NOTE; Should you ~nrish to cause an exchange of information with the Assessor, you may compkete the Exchange of information forth (BC-5). Please read said farm .carefully. FCR INFORMATION CALL: MARTIN J. NICHCI..S, Chief Administrative Officer and Cleric of the Butte County Assessment Appeals Board {916) 534-4371. RETURN COMPLETED FORM T0: Administrative Office. County Administration !3uilding, Second Floor 25 County Center Drive, ~rovi Ile, CA 95985 OR MAIL T0: Board of Supervisors Clerlt'S Office 25 County Center Drive Crov k I I a, CA 55?5a