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SANTA CLARA COUNTY CODE OF ORDINANCES: CHAPTER III. ASSESSMENT HEARING OFFICERS

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

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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)