Santa Barbara County Municipal Code § 32-52 Terms of office for board no. 2

* Prior ordinance history: Ord Nos. 2482, 2591, 3681 and 3712.

(a) There is hereby created in the county pursuant to section 16 of article 13 of the California Constitution, and Revenue and Tax Code sections 1620 and 1621, two assessments appeals boards.

(b) The assessment appeals board that is currently organized and in operation on the effective date of the ordinance codified in this article shall be known as Santa Barbara County assessment appeals board no. 1.

(c) The assessment appeals board that will be newly created and established on the effective date of the ordinance codified in this article shall be known as Santa Barbara County assessment appeals board no. 2.

(d) Pursuant to Revenue and Taxation Code section 1622.5, subdivision (a), the clerk of the assessment appeals boards may assign one or more members from one board to serve temporarily as members of another board.

(e) The assessment appeals boards shall each consists of five members appointed by the board of supervisors pursuant to section 1622.1, subdivision (a), of the Revenue and Taxation Code.

(f) Pursuant to section 1622.1, subdivision (b), of the Revenue and Taxation Code, said five-member boards shall only act as three member panels designated from time to time by the clerk of the assessment appeals boards.

(Ord. No. 4285, § 1)

(a) Pursuant to section 1622.1, subdivision (b), and section 1623, subdivision (a), of the Revenue and Taxation Code, the term of office of the members of assessment appeals board no. 1 shall be three years commencing on the first Monday of September, 1988, except that on the first Monday of September, 1988, the members shall be designated terms by the board of supervisors in such manner that the terms of office of no more than two members shall expire in any one year.

(b) The term of office on any member of the board of supervisors who serves on assessment appeals board no. 1 shall be such term as is prescribed by section 1623, 1623.1 and 1622.2, subdivision (b), of the Revenue and Taxation Code.

(c) The term of office of the members of assessment appeals board no. 1, other than as set forth above in subsection (a) of this section, shall be as prescribed by section 1623, subsections (b), (d) and (e), and section 1623.1 of the Revenue and Taxation Code.

(d) The board of supervisors shall pursuant to Revenue and Taxation Code section 1623.1, appoint members of the five-member assessment appeals board no. 2 upon the expiration of any term of office or the occurrence of a vacancy on such board.

(e) Pursuant to Revenue and Taxation Code section 1622.5, subdivision (b), the board of supervisors may appoint up to five alternate members to assessment appeals board no. 1 on and after the effective date of the ordinance codified in this article. The term of office for said alternates established pursuant to this subdivision of Section 32-51 shall commence on the date of appointment by the board of supervisors and terminate on the first Monday of September 1998.

(f) In the event that an alternate that is appointed pursuant to subdivision (e) of this section to assessment appeals board no. 1 is not appointed to serve on assessment appeals board no. 2, said alternate may continue to serve on assessment appeals board no. 1 for up to sixty days after the expiration of said term on the first Monday in September, 1998, with respect to matters on which the assessment appeals board commenced hearing prior to the expiration of the alternate members term.

(g) In the event that an alternate that is appointed pursuant to subsection (e) of this section to assessment appeals board no. 1 is appointed to serve on assessment appeals board no. 2: (1) said alternate may continue to serve on assessment appeals board no. 1 for up to sixty days after the expiration of said term on the first Monday in September, 1998, with respect to matters on which the assessment appeals board commenced hearing prior to the expiration of the alternate member's term; or (2) the clerk may assign, pursuant to section 1622.5, subdivision (a), said alternate, who was appointed to be a regular member to assessment appeals board no. 2, to temporarily serve as a member on assessment appeals board no. 1 with respect to matters on which the assessment appeals board commenced hearing prior to the expiration of the alternate member's term.

(h) Wherever the term alternate is used in this Ordinance it means an alternate established and appointed pursuant to subsection (e) of this section.

(Ord. No. 4285, § 1)

(a) Pursuant to section 1622.1, subdivision (b), and section 1623, subdivision (a), of the Revenue and Taxation Code, the term of office of the members of assessment appeals board no. 2 shall be three years commencing on the first Monday of September, 1998, except that on the first Monday of September, 1998, the members shall be designated terms by the board of supervisors in such manner that the terms of office of no more than two members shall expire in any one year.

(b) The term of office on any member of the board of supervisors who serves on assessment appeals board no. 2 shall be such term as is prescribed by section 1623, 1623.1 and 1622.2, subdivision (b), of the Revenue and Taxation Code.

(c) The term of office of the members of assessment appeals board no. 2, other than as set forth above in subsection (a) of this section, shall be as prescribed by section 1623, subdivisions (b), (d) and (e), and section 1623.1 of the Revenue and Taxation Code.

(d) The board of supervisors shall pursuant to Revenue and Taxation Code section 1623.1, appoint memebers of the five-member assessment appeals board no. 2 upon the expiration of any term of office or the occurrence of a vacancy on such board.

(Ord. No. 4285, § 1)

(a) The assessment appeals boards shall constitute the boards of equalization for the county and shall equalize the values of taxable property in the county for the purposes of taxation in the manner provided by the Constitution, the laws of the state and any rules or procedure hereafter adopted by the board of supervisors of the county.

(b) The assessment appeals boards shall hear applications pursuant to the Revenue and Taxation Code for a reduction in an assessment in cases in which the issue is whether or not property has been subject to a change in ownership, as defined in chapter 2 (commencing with section 60) of part 0.5, or has been newly constructed, as defined in chapter 3 (commencing with section 70) of part 0.5 of the Revenue and Taxation Code.

(Ord. No. 4285, § 1; Ord. 4470 § 1)

(a) The assessment appeals board designated to hear an application for changed assessment may, upon notice and motion, award costs to a party to compensate said party for the other party's noncompliance with procedural rules established by the board of supervisors for the conduct of assessment appeals board's proceedings or hearings, or noncompliance with any order of the assessment appeals board. The assessment appeals board may award costs if the resolution establishing said procedural rules expressly states that the assessment appeals board may award costs pursuant to the county code. Also, the assessment appeals board may direct a party to apply for an award of costs. The assessment appeals board may award costs to a party to compensate the party for reasonable costs incurred by the party as a result of the other party's noncompliance, including, but not limited to, costs incurred by the party, the party's attorney, the party's expert or other witnesses, and reporter's costs. Costs may be assessed against the party, attorneys, agents or expert witnesses for the party. The assessment appeals board may award costs if:

(1) The assessment appeals board grants a party leave to file a motion for costs or the assessment appeals board directs the party to file a motion for costs; or

(2) A party, a party's attorney or an expert witness fails to obey a status conference order, a scheduling order, a final pre-hearing conference order, or the hearing procedures set forth in said procedural rules; or

(3) No appearance is made on behalf of a party at a status conference or pre-hearing conference; or

(4) A party, a party's attorney or a party's expert witness is substantially unprepared to participate in a status conference or a final pre-hearing conference, or if a party, a party's attorney or expert witness fails to participate in good faith in any conferences; and

(5) The assessment appeals board finds that the noncompliance was not substantially justified.

(b) The procedures for an award of costs under subsection (a) of this section are:

(1) At a status conference, final pre-hearing conference or at a hearing, a party may orally or in writing ask the assessment appeals board for leave to file a notice of motion to claim costs.

(2) The assessment appeals board may grant a party permission to file a motion for costs or direct a party file a motion for costs.

(3) If the assessment appeals board grants a party permission to file a motion for costs or directs that a party file a motion for costs, the assessment appeals board shall set a date for the service and filing of a motion for costs, and shall set a date, time and location for the hearing on the motion for costs. The assessment appeals board shall also set a date for the filing of an opposition and a reply to the motion. A motion for costs shall be served and filed within the time period set by the assessment appeals board for the filing of the motion.

(4) By declaration under penalty of perjury filed with the motion for the award of costs, the person claiming the costs shall set forth a detailed itemization of the costs incurred and the reasons for incurring the costs. The declaration shall set forth the basis for the claim and the costs incurred with a detailed statement of time spent or expense incurred, by date and a detailed description, and detailed reasons setting forth why such time or expenses were incurred as a result of the other party's or person's noncompliance with the said procedural rules.

(c) The assessment appeals board may, in addition to the award of costs pursuant to subdivision (a) of this section, assess a monetary sanction in the amount not to exceed five hundred dollars for each instance of noncompliance with said procedural rules or order of the assessment appeals board. Said assessment may be made against the party, attorney, agent or expert witness who failed to comply said procedural rules and shall be payable to the assessment appeals board to compensate it for its expenses incurred as a result of noncompliance with said procedural rules.

(d) For purposes of subsections (a) and (c) of this section, costs and monetary sanctions shall not exceed a total award of five thousand dollars for each application for changed assessment. If more than one application for changed assessment, whether consolidated or not, is the subject of the conferences or hearings, the applications for changed assessment shall be considered as one application for purposes of awarding costs.

Each member and each alternate member of the assessment appeals boards shall receive the sum of two hundred and fifty dollars for each day, or portion thereof, they are called to serve and do serve, except that each member and each alternate member of the assessment appeals boards shall receive the sum of three hundred dollars for each day, or portion thereof, they are called to serve and do serve on cases subject to board of supervisors Resolution No. 02-0228 that prescribes procedural rules for the assessment appeals boards for complex cases. Members and alternate members shall be entitled to their reasonable, actual and necessary traveling expenses in connection with actual service on the assessment appeals boards in the manner and to the extent provided by law and by the board of supervisors of the county for county officers and employees insofar as is applicable. All claims for expenses, except meals, shall be itemized and verified as to each item. Members and alternate members are authorized to use private vehicles for necessary travel in connection with service on the assessment appeals boards.

(Ord. No. 4285, § 1; Ord. No. 4513, § 1)

The clerk of the board of supervisors shall be the clerk of the assessment appeals boards and shall keep a record of their proceedings. The clerk shall perform such duties as the law or the assessment appeals boards may require.

(Ord. No. 4285, § 1)

(a) Meetings of the assessment appeals boards shall be had at the call of the clerk of the assessment appeals boards.

(b) All decisions of the assessment appeals board upon applications are final. The assessment appeals boards shall not reconsider or rehear an application unless required to do so by law. The only methods of appeals shall be through the courts.

(Ord. No. 4285, § 1)

County counsel shall provide legal advice to the assessment appeals boards unless county counsel determines it would be appropriate to retain outside counsel.

(Ord. No. 4285, § 1)

The following rules shall be applicable to all members and alternate members of the assessment appeals boards, and every member who knowingly and willfully violates these rules shall be guilty of a misdemeanor:

(a) Receipt of Evidence Outside of Hearing.

(1) Except as provided herein, no member of the assessment appeals boards shall, after an application for equalization has been filed with the county, solicit or receive evidence outside of the public hearing relating to said application.

(2) Receipt of unsolicited letters or other documents shall not constitute a violation of this section but shall be disclosed as provided in subsection (c) of this section.

(b) View of Property.

(1) After an application for equalization has been filed with the county, no member of the assessment appeals boards shall view the subject property with a proponent or opponent of said application, or other interested parties.

(2) Where, during the course of a hearing, it appears that one or more assessment appeals board members desire to view the subject property, the hearing shall be continued for that purpose. When the hearing is continued and if the members of the assessment appeals board so desire, they may individually view the site and shall thereafter report their observations at the continued hearing, or as a body may view the site and may be accompanied by proponents, opponents and other interested parties.

(c) Disclosure. A member who has received evidence outside of a hearing or has viewed the subject property, or is familiar with the subject property, shall fully disclose at the hearing such evidence and his or her observations and familiarity with the property so that the applicants, opponents, interested persons, and other members of the assessment appeals board may be aware of the facts or evidence upon which he or she is relying and have an opportunity to controvert it. All written evidence received outside of the hearing shall be filed with the clerk.

(d) Discussion of Pending Matters. No member of the assessment appeals boards shall, after an application for equalization has been filed with the county, discuss said matter with other members of the assessment appeals boards or with proponents, opponents, or other interested parties, except in the course of and during said public hearing and authorized private deliberations thereon. Nothing herein shall prohibit the members of the assessment appeals boards from discussing a pending matter with their legal adviser.

(e) Contact with Staff on Matters for Which Hearing are Required.

(1) No member of the assessment appeals boards shall, after an application for equalization has been filed with the county, solicit or receive any substantive information from county staff outside of the public hearing on said matter.

(2) The provisions of this section do not apply, however, to those matters which have broad application in the county as distinguished from specific application to individual parcels of property subject of the hearing, nor do they apply to those matters which relate to only procedural aspects of the hearing process, such as anticipating dates of hearing or reasons for delays in setting hearings.

(3) Nothing herein shall prohibit the members of the assessment appeals boards from discussing a pending matter with their legal adviser.

(Ord. No. 4285, § 1)

The assessment appeals boards may adopt such guidelines for the conduct of their hearings as they deem appropriate and develop forms and informational materials for the general public's use when appealing tax assessments.

(Ord. No. 4285, § 1)

Pursuant to its constitutional authority, including but not limited to Section 16 of Article XIII of the California Constitution, and pursuant to its authority to create and revise fees and charges for any product, service or enforcement of various regulations under the general laws of the State of California including Government Code Section 54985, the board of supervisors hereby adopts the following non-refundable fees for processing applications for changed assessment for the clerk's processing of each application for changed assessment filed with the Santa Barbara County Assessment Appeals Board. Applications for changed assessment are not deemed complete prior to the fee being paid by the applicant. Fees associated with processing applications for changed assessment may be waived where the applicant would qualify for a waiver of court fees and costs pursuant to California Government Code Section 68631.

Fees for processing applications for changed assessment:

(a) For cases in which the assessed value of the parcel, or appraisal unit, is less than thirty million dollars: Sixty-five dollar application filing fee.

(b) For cases in which the assessed value of the parcel, or appraisal unit, is greater than thirty million dollars or any appeal defined as a complex case per the rules for the conduct of assessment appeals hearings adopted by Santa Barbara County Board of Supervisors: One thousand dollar application filing fee.

(Ord. No. 4786, § 1, 5-3-2011)