Sec. 2-38. - Jurisdiction and duties of assessment hearing officer.

The assessment hearing officer shall conduct hearings on applications as authorized by Section 1637 of the Revenue and Taxation Code, within limits established by resolution of this board. Upon completing of the hearing, the hearing officer shall prepare a written report and recommendation setting forth his or her conclusions. The recommendation of the hearing officer shall be adopted as the final determination of the assessment appeals board, pursuant to Revenue and Taxation Code Sections 1640 and 1641.

(Ord. No. 4859 § 1, 1995.)