Chapter 3.52 — ASSESSMENT APPEALS BOARD

Pursuant to Section 1620 of the California Revenue and Taxation Code, the board of supervisors of Mono County does hereby create an assessment appeals board.

(Ord. 84-519 § 1 (part), 1984.)

The assessment appeals board shall consist of five members, three regular members and two alternates.

(Ord. 84-519 § 1 (part), 1984.)

The board of supervisors shall appoint directly the members of the assessment appeals board. Approval of each member shall be by majority vote of the board of supervisors.

(Ord. 84-519 § 1 (part), 1984.)

A.

The term of office of members selected to serve on the assessment appeals board shall be for three years beginning on the first Monday in September except that upon the original selection of members to serve on the assessment appeals board, the member first selected shall serve for a term of three years beginning on

the first Monday in September following the date of the creation of the board, the second member selected shall serve for term of two years beginning on such date, and the third member selected shall serve for a term of one year beginning on such date.

B.

Those members selected as alternates, shall serve for a three-year term except that upon the original selection to the board the alternates shall serve for a term of three years beginning on the first Monday in September following the date of the creation of the board.

C.

The board of supervisors shall appoint the members and alternates of the assessment appeals board, upon the expiration of any term of office or the occurrence of a vacancy on such board.

(Ord. 84-519 § 1 (part), 1984.)

Any person whom the board of supervisors believes is possessed of or capable of acquiring competent knowledge of property appraisal and taxation may be appointed to the assessment appeals board. A typical, but not exclusive, way to achieve such competent knowledge would be five years or more of professional experience in California as one of the following: A certified public accountant or public accountant, a licensed real estate broker, an attorney, or a property appraiser accredited by a nationally recognized professional organization. No person shall be qualified to be a member of the assessment appeals board who has, within the three years immediately preceding his or her appointment, been an employee of the Mono County assessor's office.

(Ord. 84-519 § 1 (part), 1984.)

(Ord. No. 21-05, § 1, 8-3-2021)

A.

Any party desiring a reduction in an assessment on the local roll shall file with the assessment appeals board a verified, written application showing the facts claimed to require the reduction and the applicants opinion of the full value of the property. The form for such application shall be that prescribed by the State Board of Equalization.

B.

The application shall be filed within the time period beginning July 2nd and continuing through and including September 15th. An application that is mailed and postmarked September 15th or earlier within such period shall be deemed to have been filed within the aforementioned time period.

(Ord. 84-519 § 1 (part), 1984.)

A.

The assessment appeals board shall hold at least one annual meeting on the third Monday in July. The board shall not conduct any hearings on pending appeals at that meeting (nor shall the clerk schedule any such hearings for that meeting). Rather, the board shall simply review its docket of pending appeals, consider any proposed stipulations of value that may have been reached at that point between the assessor and taxpayers, and schedule such additional board meetings as may be necessary to hear appeals in which no stipulations have yet been reached. Accordingly, the assessor or his or her representative shall appear at this meeting, but neither taxpayers nor their representatives shall be required to appear. In scheduling hearing dates, the board shall allow sufficient time for the clerk to provide legal notice of those hearings in accordance with Property Tax Rule 307 (18 California Code of Regs 307).

B.

The assessment appeals board shall hear all evidence on applications for reduction in assessment of property within two years of the timely filing of the application. The taxpayers opinion as to the value shall prevail upon the failure to hold said hearings within the required timeframe unless the assessment appeals board and the taxpayer mutually agree in writing to an extension for time of the hearing. This section shall not apply to applications for reductions in assessments of property where the taxpayer has failed to provide full and complete information as required or where litigation is pending directly relating to the issue involved in the application.

(Ord. 98-06 § 1, 1998; Ord. 84-519 § 1 (part), 1984.)

The time for equalization of assessments made outside the regular assessment period for such assessments shall be determined by Section 1605 of the California Revenue and Taxation Code and in accordance with the following notice requirements:

Except as otherwise provided under this chapter, a public hearing shall be held after the filing of an application for reduction regarding assessments made outside of the regular assessment period. Applications must be filed with the clerk to the board no later than sixty days after the date on which the assessee was notified. Errors in the giving of notice or the failure of any person to receive notice shall not invalidate the proceeding. Notice shall be given as follows:

A.

By publication at least once in a newspaper of general circulation the area of the subject application;

B.

By mailing through the United States mail:

To every person whose name and address appears on the last equalized county assessment roll as the owner of the subject property covered by the proceedings,

To every person filing with the county assessor a written request for notice with respect to an identified proceeding specified in such request,

To any person designated in any application to receive such notice;

C.

By posting with a single notice all property which is the subject of the matter, as far as physically possible.

(Ord. 84-519 § 1 (part), 1984.)

Hearings shall be open and public except that, upon conclusion of the taking of evidence, the assessment appeals board may deliberate in private in reaching its decision. An applicant may request the board to close the public portion of the hearing by filing a declaration under penalty of perjury that evidence is to be presented which relates to trade secrets, the disclosure of which will be detrimental to the business interests of the owner of the trade secrets. If the assessment appeals board grants the request, only evidence relating to the trade secrets may be presented during the time of hearing is closed.

(Ord. 84-519 § 1 (part), 1984.)

Exchange of information may be done pursuant to Section 1606 of the Revenue and Taxation Code.

(Ord. 84-519 § 1 (part), 1984.)

Before the assessment appeals board makes any reduction, it shall examine, on oath, the person affected or the agent making the application touching the value of the property. A reduction shall not be made unless the person or agent attends and answers all questions pertinent to the inquiry; providing however, in the event that there is filed with the assessment appeals board a written stipulation, signed by the assessor and county counsel on behalf of the county, and the person affected or the agent making the application as to the full value and assessed value of the property which stipulation sets forth the facts upon which the reduction in value is premised, the assessment appeals board may, at the hearing:

A.

Accept the stipulation, waive the appearance of the person affected or the agent and change the assessed value in accordance with Section 1610.8 of the Revenue and Taxation Code; or

B.

Reject the stipulation and set or reset the application for reduction for hearing.

(Ord. 84-519 § 1 (part), 1984.)

The assessment appeals board may waive the examination of the person or agent making the application, if the assessment appeals board and the assessor are satisfied that the issues raised by the application have been considered by the assessment appeals board or the board of supervisors in previous years or are fully presented in the application, and if the person or agent making the application requests such waiver in its application. The assessment appeals board shall promptly effect upon such request for waiver and shall give the applicant written notice of its decision thereon within ten days after the filing of the application and request for waiver. If the assessment appeals board waives the examination of the person or agent making the application, it shall give such person or agent written notice of its decision on the merits of the application promptly after making such decision.

(Ord. 84-519 § 1 (part), 1984.)

The hearing need not be conducted according to technical rules relating to evidence and witnesses. Any relevant evidence may be admitted if it is the sort of evidence on which responsible persons are accustomed to rely in the conduct of serious affairs, regardless of the existence of any common law or statutory rule which might make improper the admission of such evidence over objection in civil actions. The applicant shall have the right to introduce evidence concerning the terms of sales of comparable property that has been sold.

(Ord. 84-519 § 1 (part), 1984.)

On the hearing of the application, the assessment appeals board may subpoena witnesses and books, records, maps and documents and take evidence in relation to the inquiry. The assessor may introduce new evidence of full cash value; however, if the assessor proposes to introduce such evidence in support of a higher value than he or she placed on the roll, the assessor shall, at least ten days prior to the hearing, inform the applicant of the higher assessed value and the evidence proposed be introduced at the hearing.

(Ord. 84-519 § 1 (part), 1984.)

The assessment appeals board shall make a record of the hearing and, upon request, shall furnish the party with a tape recording or a transcript thereof at his or her expense. Request for a tape recording or a transcript may be made at any time, but not later than sixty days following the final determination by the assessment appeals board.

(Ord. 84-519 § 1 (part), 1984.)

Written findings of fact of the assessment appeals board shall be made if requested in writing by a party up to or at the commencement of the hearing. The party requesting findings may abandon the request and waive findings at the conclusion of the hearing. If the requesting party abandons the request at this time, the other party may orally or in writing renew the request thereby becoming responsible for any cost for the preparation of the findings. A reasonable fee may be imposed by the assessment appeals board to cover the expense of preparing findings and conclusion, but shall not exceed the amount set forth in Section 1611.5 of the Revenue and Taxation Code. The written findings shall fairly disclose the board's determination of all material points raised during the hearing including the application upon which the hearing was initiated. The final determination of the assessment appeals board shall be supported by the weight of the evidence; and such findings shall be transmitted to the requesting party accompanied by a notice that a request for a transcript must be made within sixty days from the date of final determination.

(Ord. 84-519 § 1 (part), 1984.)

No member of an assessment appeals board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in either the subject matter or is 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. Violation of this section shall be cause for removal under Section 3.52.180.

(Ord. 84-519 § 1 (part), 1984.)

Any member of the assessment appeals board may be removed for cause by the board of supervisors.

(Ord. 84-519 § 1 (part), 1984.)

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

(Ord. 84-519 § 1 (part), 1984.)

Whenever an employee of the county is desired as a witness before the assessment appeals board, attendance, compensation, violations, and penalties shall be determined as set forth in Section 1609.5 of the Revenue and Taxation Code.

(Ord. 84-519 § 1 (part), 1984.)

The clerk of the board of supervisors shall be the clerk of the assessment appeals board and shall keep a record of their proceedings.

(Ord. 84-519 § 1 (part), 1984.)

The members of the assessment appeals board shall receive reasonable compensation and travel expenses and mileage usually allowed for same in the county; providing however, that if any member or alternate of the assessment appeals board serves on any other board or commission of the county and a meeting of the assessment appeals board and the other board or commission on which the member or alternate serves occurs at the same time and place, the member or alternate shall not receive double compensation but only shall receive compensation and travel expenses and mileage for the two meetings held at the same time and place.

(Ord. 84-519 § 1 (part), 1984.)