Contra Costa County Municipal Code Ch. 66-4 Presale Hearings

When selling property seized pursuant to Revenue and Taxation Code Sections 2951 and following, the tax collector shall comply with those sections and with this chapter.

(Ord. 80-30).

(a) Notice. Whenever the tax collector so seizes property, the tax collector shall promptly notify the assessee of the seizure and of the assessee's right to a hearing before its sale if requested as provided here.

(b) Delivery. The notice shall be personally delivered to the assessee, or mailed to the assessee at the place where the property was seized and at the assessee's latest address in the tax collector's or assessor's records.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ord. 80-30: see also R.&T.C. §§ 2953 — 2957).

(a) Contents. The assessee's request for an administrative hearing must be written and verified, and must contain:

(1) Assessee's name and mailing address;

(2) Description of the property seized and the date of seizure; and

(3) Basis of assessee's challenge of the proposed sale (pursuant to Section 664.012).

(b) Time. The request must be filed with (received by) the tax collector within seven calendar days after delivery or mailing of the notice.

(Ord. 80-30).

The timely filing of a proper request postpones the sale until five calendar days after the hearing officer's written decision is mailed to the assessee at the address stated in the request. The failure to timely file a proper request waives the right to a hearing.

(Ord. 80-30).

(a) Notice. The tax collector or the tax collector's designee shall act as the hearing officer and shall conduct an administrative hearing on the request. The tax collector shall set the date and place for hearing, and shall mail notice thereof to the assessee at least seven calendar days beforehand. The tax collector may grant postponements and continuances for good cause.

(b) Procedure. At the hearing the assessee (or other party claiming an ownership interest) has the burden of proof and shall first present evidence and arguments in opposition to the proposed sale, followed by the tax collector's office in support thereof, and each may then rebut the other's evidence and argument.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ord. 80-30).

(a) The hearing shall be limited to the following issues:

(1) Whether the taxes were invalidly levied against the assessee;

(2) Whether the taxes have been paid;

(3) Whether the assessee has no interest in the seized property;

(4) Whether it is probable that the taxes will be collectible after the date of delinquency;

(5) Whether the probable sale price will be very grossly less than the property's then fair market value and whether delaying the tax collector's sale or allowing the taxpayer to sell will very substantially lessen this alleged disparity in values.

(b) Whether there has been an overvaluation in the assessment on which the taxes have been based is not within the scope of the hearing.

(Ord. 80-30).

The hearing officer's decision shall be final and shall be mailed to the assessee within ten calendar days after the hearing. If the hearing officer rules in favor of the assessee, or if the hearing officer fails to conduct a hearing, or fails to mail the hearing officer's decision within ten calendar days after the hearing, the tax collector shall promptly release the property; but the tax collector may (after ten calendar days following the hearing) proceed to sell the property without further hearings if the hearing officer made and mailed the hearing officer's decision upholding the tax collector's right to sell.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ord. 80-30).

The limited purpose of the hearing is to see if there is reasonable cause to delay the tax collector's pending sale or to cancel it altogether; and the hearing officer's decision cannot purport to affect the ultimate legal issues of taxability or valuation which can be adjudicated only as otherwise provided by law.

(Ord. 80-30).