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View recently adopted ordinances as of January 13, 2009 NOT YET CODIFIED OR INTEGRATED IN THIS SITE. (pdf file)

There is in the County an Assessor's Department, hereinafter in this division referred to as the Department. The Assessor's Department shall also be known as the Office of the County Assessor.

(Code 1954, § 3.1.9-1; Ord. No. NS-300.653, § 1, 8-7-01)

Sec. A4-2. Position recognized; administrative powers.

There is in the County and in the Department the position of Assessor. Subject to provisions of the Charter and this Code, he or she shall have the power to appoint, supervise, suspend or remove all assistants, deputies, clerks and other employees of the Department as is necessary to conduct the work of the Department.

(Code 1954, § 3.1.9-2; Ord. No. NS-300.653, § 2, 8-7-01)

State law reference(s)--Assessor declared County officer, Government Code § 24000.

Secs. A4-3--A4-12. Reserved.

CHAPTER II.
ASSESSMENT APPEALS BOARDS*

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Cross reference(s)--Boards and commissions generally, Div. A6.

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Sec. A4-13. Established.

The Santa Clara County Assessment Appeals Board I and Santa Clara County Assessment Appeals Board II are hereby created pursuant to Section 16 of Article XIII of the Constitution of the State of California.

(Code 1954, § 3.2.13-1; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.247, § 1, 8-8-77)

Sec. A4-14. Membership; qualifications; term.

Each Board shall consist of three members appointed by the Santa Clara County Board of Supervisors. The qualifications and terms of office of the members shall be as provided by Article 1.5, Chapter 1, Part 3, Division 1 of the Revenue and Taxation Code (Revenue and Taxation Code § 1620 et seq.), except that any former member who commenced hearing an application while serving as a regular member may be appointed by the chairperson of the Board of Supervisors as a limited member whose authority shall be restricted to completing the hearing and full determination of such application.

(Code 1954, § 3.2.13-2; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.114, § 1, 11-20-67; Ord. No. NS-300.247, § 2, 8-8-77; Ord. No. NS-300.555, § 1, 7-12-94)

Sec. A4-15. Compensation.

Members of each Board shall receive as compensation for services $200.00 for each day the member is in attendance at a Board meeting. The provisions of Division A31 relating to travel shall apply to members of the Boards.

(Code 1954, § 3.2.13-3; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.114, § 2, 11-20-67; Ord. No. NS-300.247, § 3, 8-8-77; Ord. No. NS-300.402, § 1, 7-29-86)

Sec. A4-16. Powers.

The Boards shall constitute boards of equalization. The Boards shall have the power to equalize the valuation of the taxable property in the County for the purposes of taxation in the manner provided for in Section 16 of Article XIII of the Constitution of the State of California. All general laws pertaining to County boards of equalization shall be applicable to the Boards. The Boards shall be subject to rules adopted by the Board of Supervisors in accordance with the provisions of Section 16 of Article XIII of the Constitution of the State of California.

(Code 1954, § 3.2.13-4; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.247, § 4, 8-8-77)

Sec. A4-17. Applications for reductions.

Applications for reduction of assessments shall be written, verified and filed with the Clerk of the Board. The applications shall be on the form provided by the County and contain the information specified by the State Board of Equalization. Applications not containing the required information will not be accepted for filing by the Clerk.

The Boards shall hear only those applications for reduction of assessments made during the regular assessment period which are filed with the Clerk between July 2 and September 15 of each year. Applications for reductions of assessments made outside of the regular assessment period shall be heard only if filed within 60 days after personal notice or notice by the United States mail at the address of the assessee as contained in the official records of the Assessor. Receipt by the assessee of a tax bill based on said assessment shall constitute notice.

(Code 1954, § 3.2.13-5; Ord. No. NS-300.118, § 4, 4-22-68; Ord. No. NS-300.158, § 1, 12-14-71; Ord. No. NS-300.247, § 5, 8-8-77)

Sec. A4-18. Clerk.

The Clerk of the Board of Supervisors shall be clerk of the Assessment Appeals Boards. The clerk shall keep a record of the proceedings and shall perform the same duties in connection with the proceedings as is required by law for the proceedings of the County boards of equalization.

(Code 1954, §§ 3.2.13-5, 3.2.13-8; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.118, § 1, 4-22-68; Ord. No. NS-300.247, § 6, 8-8-77)

Sec. A4-19. Rules of evidence.

All evidence must be relevant, material and competent.

The Boards may act only on the basis of legal evidence and the provisions of the Evidence Code, including Division 7, Chapter 1, Article 2 (Evidence Code § 810 et seq.), notwithstanding the provisions of Section 810 thereof, will be applicable in determining the admissibility of evidence. The parties will be given a full and fair hearing, including a reasonable opportunity for cross-examination of opposing witnesses and for argument. Arguments before the Boards may be limited to a reasonable time set by the chairperson.

(Code 1954, § 3.2.13-6; Ord. No. NS-300.118, § 5, 4-22-68; Ord. No. 300.247, § 7, 8-8-77; Ord. No. NS-300.653, § 3, 8-7-01)

Sec. A4-20. Legal advice.

The County Counsel or his designated representative shall, upon request, give legal advice to the Boards.

(Code 1954, §§ 3.2-13, 3.2.13-9; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.118, § 2, 4-22-68; Ord. No. NS-300.247, § 8, 8-8-77)

Sec. A4-21. Findings of fact.

If requested in accordance with the provisions of the California Revenue and Taxation Code, findings of fact shall be drafted by the counsel to the Boards pursuant to the direction of the chairperson of each Board.

(Code 1954, § 3.2.13-7; Ord. No. NS-300.118, § 6, 4-22-68; Ord. No. NS-300.247, § 9, 8-8-77; Ord. No. NS-300.409, § 1, 2-17-87)

Sec. A4-22. Attendance of County Assessor.

The County Assessor, in person or through a deputy, shall attend all meetings of the Boards.

(Code 1954, §§ 3.2.13-7, 3.2.13-10; Ord. No. NS-300.102, § 1, 11-14-66; Ord. No. NS-300.118, § 3, 4-22-68; Ord. No. NS-300.247, § 10, 8-8-77)

Sec. A4-23. Fee schedule.

(a) The fee for preparation of findings of fact and conclusions is $400.00 plus any additional costs the County incurs in the preparation of such findings. The $400.00 fee shall be paid to the clerk of the Assessment Appeals Board prior to the end of the hearing, and the County shall bill the requesting party for any additional costs. Additional charges to the requesting party shall be paid prior to the transmittal of the findings and conclusions to the party.

(b) The fee for a tape recording of a hearing is the actual cost incurred by the Board in providing the recording.

(Code 1954, § 3.2.13-11; Ord. No. NS-300.118, § 7, 4-22-68; Ord. No. NS-300.124, § 1, 10-14-68; Ord. No. NS-300.158, § 2, 12-14-71; Ord. No. NS-300.409, § 2, 2-17-87; Ord. No. NS-300.507, § 1, 9-1-92; Ord. No. NS-300.786, 6-5-07)

Sec. A4-24. Applicability of California Code of Regulations.

Those provisions of Title 18, Chapter 1, Subchapter 3, Article 1, commencing with Section 301, of the California Code of Regulations that are not in conflict with this Code shall be applicable to all matters pertaining to the Board and the hearings conducted by it.

(Code 1954, § 3.2.13-12; Ord. No. NS-300.118, § 8, 4-22-68; Ord. No. NS-300.653, § 4, 8-7-01)

Sec. A4-25. Posting of chapter and code of regulations.

The Clerk shall post a copy of this chapter and a copy of Title 18, Chapter 1, Subchapter 3, Article 1, commencing with Section 301, of the California Code of Regulations in a prominent and permanent place.

(Code 1954, § 3.2.13-13; Ord. No. NS-300.118, § 9, 4-22-68; Ord. No. NS-300.653, § 5, 8-7-01)

CHAPTER III.
ASSESSMENT HEARING OFFICERS

Sec. A4-26. Established.

The position of Santa Clara County Assessment Hearing Officer is hereby created pursuant to the provisions of the California Revenue and Taxation and Government Codes, including, but not limited to, Government Code § 27720 and Revenue and Taxation Code § 1636.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.653, § 6, 8-7-01)

Sec. A4-27. Appointment and qualifications.

Each hearing officer shall be appointed by an individual member of the Santa Clara County Board of Supervisors on a rotating basis, and the order of such rotating appointment shall be designated by a majority vote of the Board at the time of this chapter's adoption or according to procedures previously established by the Clerk of the Board of Supervisors. The qualifications of the hearing officers shall be that said individuals possess a minimum of five years' professional experience in this State as an attorney who the nominating member of the Board of Supervisors has reason to believe are possessed of competent knowledge of property taxation. No person shall be qualified to be a hearing officer who, within the three years immediately preceding his or her appointment, has served as the legal representative for, or was employed by, the County Assessor. No hearing officer shall knowingly participate in an assessment hearing wherein the hearing officer has an interest in either the subject matter of, or a party to, the proceeding of such nature that it could reasonably be expected to influence the impartiality of his or her judgment in the proceeding.

(Ord. No. NS-300.408, § 1, 1-13-86)

Sec. A4-28. Number of hearing officers.

The Board of Supervisors shall appoint as many hearing officers as is necessary to carry out the functions designated in this chapter.

(Ord. No. NS-300.408, § 1, 1-13-86)

Sec. A4-29. Term of office.

The term of office shall be three years. In the event of a vacancy, the person selected to fill the vacancy shall serve the remainder of the unexpired term.

(Ord. No. NS-300.408, § 1, 1-13-86)

Sec. A4-30. Compensation.

Each hearing officer shall receive as compensation for services $200.00 for each day the hearing officer conducts a hearing. The provisions of Division A31 relating to travel shall apply to hearing officers.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.427, § 1, 2-9-88)

Sec. A4-31. Powers.

The hearing officers shall conduct hearings on assessment protests on behalf of the Assessment Appeals Board on the sole issue of whether a "change of ownership" (Revenue and Taxation Code § 60 et seq.) or new construction (Revenue and Taxation Code § 70 et seq.) has occurred with regard to real property in the County so as to cause a reassessment of said property for ad valorem property tax purposes. All issues relating to the power to equalize the valuation of the taxable property in the County shall remain exclusively within the jurisdiction of the Santa Clara County Assessment Appeals Board.

(Ord. No. NS-300.408, § 1, 1-13-86)

Sec. A4-32. Applications for hearing.

Applications contesting a "change in ownership" or new construction determination by the Assessor shall be written, verified and filed with the Clerk of the Board of Supervisors. The application shall be on the form provided by the County, and shall be filed within four years of the date of the contested event. Applications not containing the required information or which are not timely will not be accepted for filing by the Clerk. Such an application may solely address the "change in ownership" or new construction protest only, or it may be combined with an appeal seeking an assessment reduction, if such assessment reduction appeal is otherwise timely.

After the filing of an application contesting a "change in ownership" or new construction determination by the Assessor, the Clerk shall set the matters 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 hearing. The notice shall be given in accordance with the provisions of Revenue and Taxation Code § 1605.6.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.653, § 7, 8-7-01)

Sec. A4-33. Clerk.

The Clerk of the Board of Supervisors shall be clerk for the assessment hearing officers. The clerk shall keep a record of all proceedings and shall perform the same duties as is required by law for the proceedings of the County boards of equalization.

(Ord. No. NS-300.408, § 1, 1-13-86)

Sec. A4-34 Legal advice.

The County Counsel or his or her designated representative for the Assessment Appeals Board shall, upon request, give legal advice to the hearing officers.

(Ord. No. NS-300.408, § 1, 1-13-86)

Sec. A4-35. Representatives of Assessor and assessee.

The applicant or his or her designated representative shall attend the hearing of the application and shall have the right to offer evidence. The County Assessor, in person or through a deputy, shall attend all meetings of the hearing officer. The Assessor may be represented in the hearing by an attorney if the applicant is represented by an attorney, and the Assessor and members of his or her staff shall have the right to offer evidence.

(Ord. No. NS-300.408, § 1, 1-13-86)

Sec. A4-36. Conduct of hearings.

Hearings before an individual hearing officer shall be conducted pursuant to the provisions of Revenue and Taxation Code § 1601 et seq., which are not inconsistent with this chapter, and in accordance with Revenue and Taxation Code § 1609. The hearing and disposition of applications shall be conducted in an informal manner.

In the event that a timely application for reduction of assessment is made, together with a timely application for hearing before a hearing officer, the "change of ownership" or new construction protest shall be heard prior to the Assessment Appeals Board's hearing of the valuation portions of the application.

(Ord. No. NS-300.408, § 1, 1-13-86)

Sec. A4-37. Applicability of California Code of Regulations.

Those provisions of Sections 301 through 326 of Title 18 of the California Code of Regulations that are not in conflict with the provisions of this chapter shall be applicable to all matters pertaining to hearing officers and to the hearings conducted by said parties. Sections 462 through 473 of Title 18 of the California Code of Regulations shall be applicable to the decisions of the hearing officers.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.653, § 8, 8-7-01)

Sec. A4-38. Report of hearing officer.

The hearing officer at the conclusion of the hearing shall prepare his or her recommendation on the assessment protest. The Clerk of the Board of Supervisors shall transmit the record of the proceedings and the hearing officer's recommendations to the Assessment Appeals Board. The Clerk shall inform the applicant and the Assessor of the hearing officer's recommendation on the assessment protest and shall further inform both parties that the Assessment Appeals Board is bound by the recommendation of the hearing officer. The recommendation, and any reports related thereto, shall not constitute precedent for future proceedings initiated by the applicant or other applicants.

(Ord. No. NS-300.408, § 1, 1-13-86)

Sec. A4-39. Appeal.

Appeals from the decisions of a hearing officer shall be to the Superior Court of California, County of Santa Clara, in accordance with the provisions of the California Revenue and Taxation Code.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.653, § 9, 8-7-01)