Modoc County Municipal Code Ch. 3.05 Assessment Appeals Board and Fees

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Editor's note— Ord. No. 343-A, § I, adopted Sep. 10, 2024, repealed the former Ch. 3.05, §§ 3.05.010—3.05.030, and enacted a new Ch. 3.05 as set out herein. The former Ch. 3.05 pertained to assessment appeals fees and derived from Ord. No. 343, § I, adopted June 20, 2010.

This chapter shall apply to the designation of an assessment appeals board, clerk of the assessment appeals board, and fees charged by the county for services performed by county officers in connection with the preparation of written findings of fact for assessment appeals hearings and to fees charged by the county for the processing of applications for changed assessment.

(Ord. No. 343-A, § I, 9-10-2024)

The members of the assessment appeals board shall be the members of the board of supervisors.

(Ord. No. 343-A, § I, 9-10-2024)

The terms of the assessment appeals board shall follow the terms of the board of supervisors.

(Ord. No. 343-A, § I, 9-10-2024)

It shall be the duty of the assessment appeals board to equalize the valuation of the taxable property within the county for the purposes of taxation in the manner and subject to the limitations contained in Sections 9 and 9.5 of Article XIII of the Constitution.

(Ord. No. 343-A, § I, 9-10-2024)

The assessment appeals board shall constitute a board of equalization. The assessment appeals board shall have the power to equalize the valuation of the taxable property in the county for the purpose of taxation in the manner provided for in Section 9 of Article XIII of the Constitution of the state. All general laws pertaining to boards of equalization shall be applicable to the assessment appeals board, and said board shall be subject to the rules adopted by the board of supervisors when the board of supervisors acted as the board of equalization and shall be further subject to the rules adopted by the board of supervisors in accordance with the provisions of Section 9.5 of Article XIII of the Constitution of the state.

All proceedings before the assessment appeals board shall be conducted in accordance with the rules of procedure set forth in Article 1 of Subchapter 3 of Chapter 1 of Division 1 of Title 18 of the California Code of Regulations, as amended, or as hereafter amended, together with such supplemental rules of procedure as the assessment appeals board may adopt. The assessment appeals board shall hold meetings for the purpose of acting upon proposed appeal stipulations and withdrawals, and such other business as the clerk of the board may schedule.

(Ord. No. 343-A, § I, 9-10-2024)

The provisions of Title 18, Chapter 1, Subchapter 3, Article 1, commencing with Section 301, of the California Administrative Code shall be applicable to all matters pertaining to the county assessment appeals board and the hearings conducted by it, save and except where such provisions shall be in conflict with the provisions of this code.

(Ord. No. 343-A, § I, 9-10-2024)

The assessment appeals board shall have all the powers provided by law as if the board of supervisors sitting as the board of equalization, did the equalizing.

(Ord. No. 343-A, § I, 9-10-2024)

The clerk of the board shall act as the clerk of the assessment appeals board and shall perform those duties prescribed for the clerk of the assessment appeals board in Article 1.5 (commencing with Section 1620) of Chapter 1, Part 3, Division 1, of the Revenue and Taxation Code, and shall:

A. The clerk of the board shall keep a record of the proceedings of the board and shall perform the same duties in connection with such proceedings as they are required by law to perform in connection with the proceedings of the board of equalization.

B. Appoint all employees in the department of the board of supervisors who are to perform any duties in connection with the assessment appeals board proceedings;

C. Fix the time and place of sessions of each of the assessment appeals board meetings;

D. Calendar all petitions or applications to be heard by the assessment appeals board and notify all petitioners of the time and place fixed for such hearings.

(Ord. No. 343-A, § I, 9-10-2024)

All evidence shall be relevant, material, and competent and may be admitted if it is the sort of evidence on which responsible persons are accustomed to relying in the conduct of serious affairs. The parties shall be given a full and fair hearing, including a reasonable opportunity for the cross-examination of opposing witnesses and for argument, but such hearings and arguments may be limited to a reasonable time by the assessment appeals board.

(Ord. No. 343-A, § I, 9-10-2024)

The applicant and the county assessor may be represented by legal counsel. The county counsel or his designated representative may be called upon to give legal advice to the assessment appeals board.

(Ord. No. 343-A, § I, 9-10-2024)

The county assessor, in person or through a deputy, shall attend all meetings of the assessment appeals board.

(Ord. No. 343-A, § I, 9-10-2024)

No member of the assessment appeals board shall knowingly participate in any proceeding wherein the member or assessment hearing officer 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. This section shall in no way effect the applicability of laws pertaining to conflict of interest generally.

(Ord. No. 343-A, § I, 9-10-2024)

Revenue and Taxation Code Section 1611.5 provides that the county may charge a reasonable fee to cover the county's expenses of preparing written findings of fact in connection with assessment appeals hearings. Government Code Section 54985 provides that notwithstanding any other provision of law which prescribes an amount or otherwise limits the amount of a fee or charge which may be levied by a county, a county board of supervisors shall have the authority to increase or decrease any such fee or charge in the amount reasonably necessary to recover the cost of providing any product or service. The fee or charge may reflect the average cost of providing the product or service.

(Ord. No. 343-A, § I, 9-10-2024)

A fee of one hundred twenty-five dollars per parcel shall be charged in all assessment appeals hearings where written findings of fact are requested.

(Ord. No. 343-A, § I, 9-10-2024)

Pursuant to Section 16 of Article XIII of the California Constitution, effective January 1, 2024, the board of supervisors hereby adopts a non-refundable fee in the amount of thirty dollars for county services associated with the processing of each application for changed assessments filed with the Modoc County Clerk of the Board of Supervisors.

1. The fee for processing applications for changed assessment shall be included with the application for changed assessment. Failure to pay the fee at the time of filing shall be grounds for rejection of the application for changed assessment.

(Ord. No. 343-A, § I, 9-10-2024)