Sutter County Municipal Code Ch. 140 Assessment Appeal Boards

Pursuant to the provisions of Article 1.5, Chapter 1, Part 3, Division 1 of the Revenue and Taxation Code (§1620 et seq.), the Sutter County Assessment Appeals Board No. 1 is hereby established. There shall be five (5) members of the Sutter County Assessment Appeals Board No. 1.

([1022] Ord. 1191, Sec. 1; Oct. 19, 1993; Ord. No. 1613, § 1, 10-27-2015)

The Board of Supervisors elects to appoint directly the members of Assessment Appeals Board No. 1 as well as alternate members for said board upon the expiration of any term of office or the occurrence of a vacancy on such assessment appeals board.

(Ord. 1022, Sec. 1; Mar. 8, 1988; Ord. No. 1613, § 1, 10-27-2015)

Assessment Appeals Board members shall be compensated at the rate designated by resolution. Any rate modification shall become effective upon approval by resolution of the Board of Supervisors.

([1022], Ord. 1430, Sec. 1; Dec. 19, 2006; Ord. No. 1613, § 1, 10-27-2015)

The term of office of members appointed to serve on the Assessment Appeals Board shall be three years beginning on the first Monday in September except that upon the original appointment of members to serve on the Assessment Appeals Board, the member first appointed shall serve for a term ending on the day before the first Monday of September of 1991, the second member appointed shall serve for a term ending on the day before the first Monday in September of 1990, and the third member appointed shall serve for a term ending on the day before the first Monday in September of 1989. The fourth member appointed shall serve a term identical to the term of office of the member first appointed or of the successor of the member first appointed who is in office on the date the fourth member is appointed. The fifth member appointed shall serve a term identical to the term of office of the member second appointed or of the successor of the member second appointed who is in office on the date the fifth member is appointed. In the event of a vacancy on the board, the person appointed to fill the vacancy shall serve for the remainder of the unexpired term.

([1050] Ord. 1191, Sec. 2; Oct. 19, 1993; Ord. No. 1613, § 1, 10-27-2015)

Pursuant to Rule 323(b) of Article 1, Chapter 3, Title 18 of the California Code of Regulations, the Board of Supervisors hereby establishes rules which shall govern postponements of Assessment Appeals Board hearings and delegates to the Sutter County Clerk of the Board and his/her designees, (hereinafter collectively referred to as "Clerk"), the authority to grant requests for postponements as set forth below:

(a) A postponement request made outside of a meeting of the Assessment Appeals Board shall be in writing, but may be mailed, faxed or e-mailed to the Clerk. A postponement request may be granted if it complies with Property Tax Rule 323 and the following requirements:

(1) First Request:

a. If the postponement request is made no later than 21 days before the hearing is scheduled to commence, the Clerk is authorized to grant one postponement as a matter of right to each party.

b. If the request is made less than 21 days before the hearing is scheduled to commence, the Clerk may grant a request for postponement only if the requesting party provides evidence that the other party does not object to the request. In addition, if the applicant is the requesting party and the request is made within 120 days of the expiration of the two-year limitation period provided in Section 1604 of the Revenue and Taxation Code, the applicant must sign a two-year waiver, as provided in Property Tax Rule 323. The request as granted by the Clerk shall constitute the requesting party's one request as of right. If the Clerk receives the request after the agenda is prepared, the Clerk shall advise the Assessment Appeals Board on the hearing date that the Clerk has granted a request to which the other party does not object, and the matter shall be pulled from the agenda.

c. If the request is made less than 21 days before the hearing is scheduled to commence and the other party objects to the request, the Clerk shall advise the requesting party that the Assessment Appeals Board will determine whether to grant the postponement request when the hearing is scheduled to commence. The Clerk shall advise the requesting party that the party is required to appear in person when the Assessment Appeals Board considers the postponement request and must be prepared to proceed on the merits immediately if the request is denied. If the request is granted, it shall constitute the requesting party's one request as of right.

(2) Subsequent Requests:

a. All requests for postponement by one party, after the one postponement as of right has been granted to that party, shall be presented to the Assessment Appeals Board for action in accordance with Property Tax Rule 323. The Clerk shall advise the requesting party that the party is required to appear in person when the Assessment Appeals Board considers the postponement request and must be prepared to proceed on the merits immediately if the request is denied.

b. After both parties have exercised their right to a postponement, requests for postponement by both parties pursuant to a stipulation by the parties may be granted by the Clerk, provided the applicant has signed a two-year waiver, as provided in Property Tax Rule 323.

(3) Notice of New Hearing Date:

a. If the hearing is postponed to a date certain which is 45 days or less after the date the request is granted, the Clerk shall provide written notice to the parties at least ten days prior to the new hearing date, unless the parties agree in writing or on the record to waive written notice.

b. If the hearing is postponed to a date certain which is more than 45 days after the date the request is granted, or is postponed without a set date and is rescheduled by the Clerk in the normal course of business, all rules for the notice of hearing shall apply.

(Ord. No. 1613, § 1, 10-27-2015)