Alameda County Municipal Code Ch. 2.116 Hearings Officers

The county hearing officers are hereby created to hear claims relating to assessments and taxation.

(Prior admin. code § 5-54.01)

The board of supervisors may appoint one or more hearing officers. Approval of each hearing officer shall be in accordance with Revenue and Taxation Code Section 1623.1 and Administrative Code Chapter 2.66, Section 2.66.030, as hearing officers may also sit as members of the assessment appeals board as provided in Chapter 2.66 of the Administrative Code.

The term of office for hearing officers shall be for two years but shall automatically be renewed unless the hearing officer is notified of his or her removal thirty (30) days in advance of the expiration of their term. In the event of a vacancy, the person selected to fill the vacancy shall serve the remainder of the unexpired term. Hearing officers shall serve at the pleasure of the board of supervisors.

A person shall not be eligible for appointment as a hearing officer unless the person has a minimum of five years' professional experience in this state as a licensed attorney and the board of supervisors has reason to believe that the person is competent and knowledgeable about property tax assessments and county taxes, including property taxes.

No person shall be qualified to be a hearing officer who has, within the three years immediately preceding his or her appointment, served as a legal representative for, or was employed by, the County.

(Ord. 98-26 § 1 (part): prior admin. code § 5-54.02)

No hearing officer shall knowingly participate in any proceeding wherein the member 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.

(Prior admin. code § 5-54.04)

Hearing officers challenged by a party may, upon a proper challenge, be replaced by a member of the assessment appeals board, appointed pursuant to Administrative Code Section 2.66.060, who also meet the minimum professional experience required under Section 2.116.020.

(Ord. 98-26 § 1 (part))

The compensation of hearing officers shall be as specified in the salary ordinance.

Hearing officers who are appointed to sit as members of the assessment appeals board in accordance with Chapter 2.66 of the Administrative Code, will be compensated under Chapter 2.66 while acting as members of the appeals board, except if appointed to be the chairperson of the legal board with the responsibility to prepare written findings of the board's decision. In such instances the chairperson of the legal board will be compensated in accordance with Section 2.116.050.

(Ord. 98-26 § 1 (part): prior admin. code § 5-54.05)

A. Property Tax Legal Issues. The hearing officer may hear and decide all legal matters involving property taxes and which do not involve issues of valuation within the jurisdiction set forth herein. Legal matters relating to assessment appeals and beyond the jurisdiction of the hearing officer under Section 1637 will be heard and decided by a panel of the assessment appeals board, as set forth in Section 2.66.115 of the Administrative Code. Legal matters relating to property tax claims for refunds will be limited to the jurisdiction set forth in Section 2.116.060B.

The decision of the hearing officer in assessment appeal matters is binding upon the taxpayer, the assessor, the assessment appeals board and the board of equalization, as provided under Revenue and Taxation Code Section 1640. The clerk of the board shall so inform the protesting party of the binding effect of the hearing officer's decision as set forth in Revenue and Taxation Code Section 1640. The decision is final when mailed to the parties by the clerk of the board. The decision of the hearing officer in property tax cases, heard pursuant to a claim for refund, is final as set forth in Section 2.116.140.

Property tax legal matters to be heard and decided by the hearing officer include, but are not limited to, the following matters:

1. Appeals/claims for refund relating to property tax exemptions or exclusions;

2. Appeals/claims for refund relating to change in ownership issues, including but not limited to whether a change in ownership has occurred under Revenue and Taxation Code Section 60 et seq.;

3. Appeals/claims for refund relating to whether new construction has occurred pursuant to Revenue and Taxation Code Section 70 et seq.;

4. Appeals/claims for refund related to penalty assessments, escape assessments or supplemental assessments;

5. Determining procedural issues related to assessment appeals, including, but not limited to the disclosure and exchange of information and the timeliness of appeals.

Under these provisions of the Administrative Code, hearing officers do not have jurisdiction to equalize the valuation or otherwise determine the valuation of taxable property.

B. Claims for Refund—Jurisdiction. The hearing officer shall hear and decide all claims for refund pursuant to Revenue and Taxation Code Section 5096 et seq., where the amount of taxes in dispute does not exceed ten thousand ($10,000) dollars per fiscal year.

The hearing officer shall hear and determine, in addition to those matters set forth in subsection A of this section, the following claims for refund:

1. Claims for excess proceeds from the sale of tax-defaulted property upon the recommendation of county counsel, regardless of the amount of the claim;

2. Claims for refunds of fees, taxes, penalties and interest pursuant to the business license tax ordinance;

3. Claims for refunds pursuant to Chapter 2.04 of the Alameda County General Ordinance Code relating to real property transfer taxes, where the amount of the taxes in dispute does not exceed ten thousand dollars ($10,000.00).

The hearing officer shall not hear or decide claims for refunds following decisions by the assessment appeals board. Only the board of supervisors will determine such claims.

(Ord. 98-26 § 1 (part): Ord. 94-15 § 1: prior admin. code § 5-54.06)

No hearing shall be commenced or maintained on a claim for refund unless the claimant has filed a timely verified written claim with the clerk of the board of supervisors showing grounds upon which the claim is founded and the amount of the demand. The claim shall be on a form provided by the county and shall be filed in accordance with the law applicable to such claim.

(Ord. 98-26 § 1 (part): prior admin. code § 5-54.07)

The clerk of the board of supervisors shall be the clerk for the hearing officer. The clerk shall keep a record of the hearings and shall furnish a party with a transcript, at the party's expense. Request for a transcript must be made not later than sixty (60) days following the final determination by the county administrator.

(Prior admin. code § 5-54.08)

After the filing of a claim, the clerk shall set the matter for hearing and notify the claimant or his agent in writing by personal delivery or by depositing a notice in the United States mail directed to the address given in the claim. The notice shall designate the time and place of the hearing. The notice shall be given no less than ten days prior to the hearing. The clerk shall notify the assessor, or other appropriate county official, and the county legal advisor of the time and place of the hearing.

(Prior admin. code § 5-54.09)

The county counsel or his or her designated representative shall, upon request, provide legal advice to the hearing officer.

(Prior admin. code § 5-54.10)

The claimant or his or her agent or attorney shall attend the hearing and shall have the right to offer evidence. The county assessor, tax collector or other county official, in person or through a deputy, shall attend all hearings and have the right to offer evidence. The county official, in his or her sole discretion, may be represented at the hearing by an attorney.

(Ord. 95-2 § 1: prior admin. code § 5-54.11)

A. The hearing shall be open and public. The hearing shall be conducted in an informal manner except that all testimony shall be taken under oath or affirmation. The claimant shall present his/her case first. The claimant has the burden of proving the grounds on which the claim is based. To the extent the hearing involves a penalty, the assessor or other county official shall present his evidence first notwithstanding the failure of the claimant to present evidence or appear.

B. 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, regardless of the existence of any common law or statutory rule which might make improper the admission of such evidence or objection in civil actions. The hearing officer shall be bound by the same statutes, rules, regulations and ordinances that are applicable to the assessor or other county official.

(Ord. 95-2 § 2: prior admin. code § 5-54.12)

The hearing officer shall have power to subpoena and require the attendance of witnesses and the production of books and papers and to administer oaths. Any person failing to obey a subpoena or refusing to testify or produce books or papers required of him/her shall be deemed to be in contempt and the hearing officer shall have power to take such proceedings in the punishment thereof as may be taken by boards of supervisors as provided by the laws of the state. No subpoena to take depositions shall be issued nor shall depositions be considered for any purpose.

(Prior admin. code § 5-54.13)

The hearing officer shall prepare his or her decision along with a written statement setting forth the reasons for the decision. The decision shall be forwarded to the parties to the hearing and the county administrator. The decision of the hearing officer in assessment appeals matters is binding upon the parties and final when mailed to the parties by the clerk of the board and as set forth in Section 2.116.060A. Decisions of the hearing officer on claims for refund may be appealed by either party to the county administrator for final review. The county administrator may, without further testimony, affirm, modify or reject the decision of the hearing officer based upon the record of the proceedings and any additional written argument presented by the parties. The decision of the hearing officer on claims for refund are final within thirty (30) days after being mailed by the clerk of the board, if not appealed to the county administrator. If the hearing officer's decision on the claim is appealed to the county administrator, the decision of the county administrator is final and binding after the county administrator's affirmation, modification or rejection of the hearing officer's decision and it is mailed by the clerk to the parties.

(Ord. 98-26 § 1 (part): Ord. 95-2 § 3: prior admin. code § 5-54.14)