Stockton Municipal Code Art. XII Equalization

Each year the Council shall appoint five of its members who shall act as a Board of Equalization, which shall meet in the Council Chambers of said City Council on the second Monday in November of each year, or at such date in each year as shall be fixed by the Council, at 10:00 a.m. of said day, and shall continue in session from day to day for three days. It shall have power on its own motion with or without complaint made to correct, modify, strike out, lower or raise any assessment in any way that it shall deem just and proper, provided however, that before making any raise in an assessment the Board shall notify the person whose assessment is to be raised by letter deposited in the post office, postpaid, and addressed to such person at least two days before action taken, of the day fixed when the matter will be investigated. The Board of Equalization shall have power, upon completion of this equalization, to raise or lower the entire assessment by a uniform percentage. The City Clerk shall act as secretary of such Board and it shall be the duty of such secretary to keep permanent records of all proceedings and to enter therein all resolutions and decisions of the Board.

(Prior code § 8-012.1)

A reduction in an assessment on the local roll shall not be made unless the party affected or his or her agent makes and files with the City Board a verified, written application for it, showing the facts claimed to require the reduction.

(Prior code § 8-012.2)

Before the City 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.

(Prior code § 8-012.3)

On the hearing of the application, the City Board may subpoena witnesses and take evidence, in relation to the inquiry.

(Prior code § 8-012.4)

During the session of the City Board, the Assessor and any deputy whose testimony is needed shall be present and may make any statement or produce evidence on matters before the City Board.

(Prior code § 8-012.5)

Every person who willfully states anything which he or she knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of an application to reduce any tax or assessment, is guilty of a misdemeanor.

(Prior code § 8-012.6)

Annually, immediately after equalization has been completed, the Assessor shall prepare and transmit to the State Board of Equalization, a valuation statement, verified by attached affidavit, from the local roll as corrected by the City Board.

(Prior code § 8-012.7)

For the purpose of this code Section 1901 and all amendments thereto of the Revenue and Taxation Code of the State, is hereby adopted and made a part of the code.

(Prior code § 8-012.8)

The Clerk must subscribe and attach to the assessment roll the following affidavit:

I __________, do swear that, as City Clerk of the City of Stockton, I have kept correct minutes of all the acts of the City Board of Equalization touching alterations in the assessment roll; that all alterations agreed to, or directed to be made, have been made and entered in the roll and that no changes have been made therein except those authorized.

(Prior code § 8-012.9)