Madera County Municipal Code Ch. 3.05 Assessment Appeal Deposits and Fees

Footnotes:

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Editor's note— Ord. No. 538-A, § 2, adopted December 20, 2016, amended Chapter 3.05 in its entirety to read as herein set out. Former Chapter 3.05, §§ 3.05.010—3.05.030, pertained to assessment appeals fees, and derived from Ord. No. 538, 1991.

This chapter shall apply to fees charged by the county for services performed by the county in connection with assessment appeal hearings.

(Ord. No. 538-A, § 2, 12-20-16).

The general police powers of the county under California Constitution Article 11 Section 7 and Government Code Section 54985 authorize the county board of supervisors to impose a fee or charge in the amount reasonably necessary to recover the cost of providing any product or service. In addition, Revenue and Taxation Code Section 1611.5 provides that the county may charge a reasonable fee to cover the county's expense of preparing written findings of fact in connection with assessment appeal hearings. The county has determined that the fees imposed by this chapter are reasonable and approximate the actual cost of providing the services listed herein.

(Ord. No. 538-A, § 2, 12-20-16).

A. Hearing Fee. A hearing fee in the amount of two hundred dollars shall be submitted with every application for any assessment appeal hearing, except if both of the following conditions are met: (1) the property is an owner-occupied single family dwelling with a homeowner's exemption allowed in the year appealed; and (2) the applicant is the property owner and will be representing him/herself at the hearing. The hearing fee may be returned, in whole or in part, at the discretion of the Assessor or authorized designee, if the applicant withdraws the application at least thirty days prior to the scheduled hearing date, and before the county has incurred costs in preparing for the appeal. In the discretion of the assessor or authorized designee, a portion of the hearing fee may be returned if the applicant fails to appear at the hearing or withdraws the appeal fewer than thirty days prior to the scheduled hearing date.

B. Written Findings Deposit and Fees.

1. A deposit of five hundred dollars per parcel shall be charged in all assessment appeals board hearings where written findings of fact are requested. Written findings of fact shall not be available in any assessment appeal heard by an assessment hearing officer. The deposit shall be submitted with the application requesting written findings of fact, or, if later requested, said deposit shall be submitted prior to the conclusion of the hearing. If the applicant does not submit the written findings deposit as required, the applicant will be deemed to have waived the demand for findings and findings will not be prepared.

2. Upon submission of the final proposed findings and decision to the assessment appeals board, the board counsel shall also submit a statement of the actual costs of preparing the findings. The actual cost shall be on a time and materials basis at a rate set in the applicable county fee schedule. If the actual costs are less than the deposit, the difference will be refunded to the applicant. If the actual costs are more than the deposit, the applicant shall be billed for the balance and shall pay the difference prior to receiving the findings.

C. General Fund. Any amounts paid as deposits or fees for assessment appeal hearing services shall be deposited into the general fund of the county except as otherwise provided.

(Ord. No. 538-A, § 2, 12-20-16).