Fresno County Municipal Code Ch. 4.40 Procedures for Administrative Hearing Prior to Sale of Property Seized…

Property seized by the tax collector pursuant to Revenue and Taxation Code Section 2951 et seq. may be sold only in accordance with this chapter.

(Ord. 609, § 1 (part), 1980)

The assessee of property shall be entitled to an administrative hearing following seizure by the tax collector. The seized property may not be sold unless either an administrative hearing pursuant to this chapter has been held or the assessee has waived his right to such hearing.

(Ord. 609, § 1 (part), 1980)

Whenever the tax collector seizes property, a notice of such seizure shall be delivered forthwith to the assessee of such property. Such notice shall be accompanied by a further notice advising the assessce that:

A. The assessee has the right to petition for an administrative hearing to be held prior to the sale of the property;

B. The petition must be filed with the tax collector within fifteen days after the delivery of said notice; and

C. Timely filing of the petition will prevent the tax collector from selling the property prior to completion of the hearing.

If the seizure of property is for the satisfaction of unpaid taxes not yet delinquent, the assessee shall be further advised that the tax collector has determined that there is great probability that the taxes will not be collectible after the delinquent date due to the financial condition of a taxpayer or other suitable reason.

(Ord. 609, § 1 (part), 1980)

The notice of seizure shall be personally served the assessee or delivered to the assessee by sending the document by certified United States mail directed to the assessee at both:

A. The latest address of the assessee available to the assessor on file in the records at the assessor's office; and

B. The address at which the property was seized.

(Ord. 609, § 1 (part), 1980)

The petition for an administrative hearing must contain the following:

A. The name and mailing address of the assessee;

B. A description of the property seized and the date of seizure;

C. Basis upon which the proposed sale of the seize property is challenged;

D. A declaration by assessee under penalty of perjury that the statements made in such petition are true and correct.

(Ord. 609, § 1 (part), 1980)

The filing of a properly executed petition for administrative hearing shall have the effect of staying the sale of seize property by the tax collector until after the written decision provided for in Section 4.40.110 is served upon petitioner by mailing it to the mailing address given in the petition.

(Ord. 609, § 1 (part), 1980)

A failure of the assessee to file a petition for administrative hearing pursuant to this chapter within fifteen days shall constitute a waiver of any right to an administrative hearing, in which case the tax collector may proceed to sell the property.

(Ord. 609, § 1 (part), 1980)

The hearing officer may continue the hearing for up to fifteen days upon request of the assessee. No continuation will be granted at to request of the tax collector.

(Ord. 609, § 1 (part), l980)

The county district attorney, or his or her designee, shall act as the hearing officer and shall conduct an administrative hearing on the petition. Upon receipt of the petition, the hearing officer shall set the date for the hearing. Written notice of the time and place set for the hearing shall be mailed to the petitioner at the address indicated on the petition for hearing certified by mail at least ten days prior to the date set for the hearing.

At the hearing, the petitioner shall first present evidence and arguments in opposition to the proposed sale. The tax collector will then present evidence and arguments in support of the sale. Each shall be afforded an opportunity to rebut evidence presented by the other part.

(Ord. 609, § 1 (part), 1980)

The scope of the administrative hearing on the petition shall be limited to the following issues:

A. Whether the taxes were validly levied against the assessee;

B. Whether the taxes a still unpaid;

C. Whether the assessee has an interest in the seized property;

D. Whether it is probable that the taxes will not be collectible after the date of delinquency.

Whether there has been overvaluation of the assessment on which the taxes have been levied is not within the scope of the hearing.

(Ord. 609, § 1 (part), 1980)

The decision of the hearing officer shall be final and shall be in writing and mailed to the petitioner at the address indicated on the petition for hearing by first class mail within five working days following the hearing. If the hearing officer fails to conduct a hearing and mail his decision within five working days following the hearing, the tax collector shall be required to release the property. Should the hearing officer make and mail his decision upholding the tax collector's right to sell after the passage of five working days following the hearing, the released property may again be seized and sold without further hearings. If the hearing officer rules in favor of the petitioner, the seized property shall be promptly released.

(Ord. 609, § 1 (part), 1980)