Butte County Municipal Code Art. VII Hearing Procedures Prior to Sale of Property Seized by Tax Collector

The purpose of this article is to provide procedures for an administrative hearing prior to the sale of property seized by the tax collector pursuant to Revenue and Taxation Code section 2951 et seq., so as to afford assessees due process under the Fifth and Fourteenth Amendments of the United States Constitution and section 7 of article 1 of the California Constitution.

(Ord. 1847, § 1, 7-26-77)

For every seizure the tax collector shall serve a notice of seizure on the assessee at the time of seizure. The following information shall be included with said notice:

(a) That the assessee has the right to petition for an administrative hearing to be held prior to the sale of the property;

(b) That said petition must be filed with the tax collector within fifteen (15) days after service of the notice of seizure;

(c) That the filing of said petition will stay the tax collector from conducting or causing the sale of the property; and

(d) That the failure of the assessee to file such a petition within fifteen (15) days after service of the notice of seizure constitutes a waiver by the assessee of any rights to such an administrative hearing, and the tax collector may thereafter proceed with the sale.

(Ord. No. 1847, § 1, 7-26-77)

The petition of an assessee for an administrative hearing must contain the following:

(a) The identity and mailing address of the assessee;

(b) A description of the property seized and the date of the seizure;

(c) Allegation of one or more of the following grounds to challenge the proposed sale:

(1) That there are no grounds for the seizure;

(2) That the declaration of the tax collector is untrue or inaccurate;

(3) That there are and will be sufficient funds to pay the taxes prior to the date such taxes become delinquent; and

(4) That the time for filing an application requesting a reduction in the assessed valuation has not yet expired, pursuant to the provisions of article I, chapter 1 (commencing with section 1601), part III of division 1 of the Revenue and Taxation Code.

(d) A declaration under penalty of perjury that the statements made in said petition are true and correct;

(e) Execution of said petition by the assessee.

(Ord. No. 1847, § 1, 7-26-77)

The filing of a properly completed petition for administrative hearing shall have the effect of staying the tax collector from conducting or causing a sale of the property until after the written decision is served upon the petitioner by mailing the same to the mailing address given in the petition.

(Ord. No. 1847, § 1, 7-26-77)

A person whom the board of supervisors shall by resolution appoint shall conduct an administrative hearing on the petition. Said hearing officer shall set the matter to be heard on a date within fifteen (15) days of the receipt of the petition. Written notice of the time and place set for the hearing shall be served on the petitioner by first-class mail to the mailing address given in the petition at least five (5) days prior to the date set for the hearing. The tax collector shall transmit to the hearing officer all records related to the petition.

At the hearing on the petition, the petitioner shall, in the first instance, present evidence in support of the grounds enumerated in his petition. The tax collector shall next present evidence in support of his seizure. The petitioner and the tax collector shall each have an opportunity to rebut the evidence presented by the other. Said hearing shall be de novo in all respects.

(Ord. No. 1847, § 1, 7-26-77)

The decision of the hearing officer after the hearing shall be final and shall be in writing and served upon the petitioner by mail to the address given in the petition within fifteen (15) days after the petition for hearing is filed. In the event the hearing officer fails to conduct such a hearing, announce and serve his decision within fifteen (15) days after the petition for such hearing is filed, the tax collector shall release the seized property to the assessee. Failure of the hearing officer to reach, announce and serve his decision within said fifteen (15) day period shall not, however, affect the validity of the tax, and if the hearing officer announces and serves his decision that the property should be sold to pay the taxes after the fifteen (15) day period, the released property may again be seized and sold without further opportunity to a hearing. If the assessee prevails at the hearing, then the tax collector shall release the seized property to the assessee.

(Ord. No. 1847, § 1, 7-26-77)

Pursuant to Revenue and Taxation Code Section 3701, the tax collector is required to send notice of the proposed sale by registered mail to the mailing address, if available, of parties of interest. A fee of two hundred ten dollars ($210.00) per parcel will be assessed by the Butte County tax collector for costs incurred during notification of parties of interest. Such fee shall be distributed to the county general fund pursuant to Revenue and Taxation Code Section 4672.2. If the total amount of proceeds is insufficient after satisfaction of the amounts specified in Revenue and Taxation Code Sections 4672 and 4672.1, the two hundred and ten dollars ($210.00) shall be reduced accordingly.

(Ord. No. 2689, § 1, 6-21-88)