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SANTA CLARA COUNTY CODE OF ORDINANCES: CHAPTER II. ASSESSMENT APPEALS BOARDS*

Copyrighted by SANTA CLARA COUNTY CODE & Municipal Code Corporation, 1998.

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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)