§ 2.32.050. Hearing officers.

A.

The board of supervisors may appoint assessment hearing officers not to exceed five in number to hear and decide on applications where all the following apply:

1.

The applicant is the assessee and has filed an application under Revenue and Taxation Code Section 1603; and

2.

The assessed value of the property under consideration, as shown on the current assessment roll, does not exceed five hundred thousand dollars ($500,000); or the property under consideration is a single-family dwelling, condominium or cooperative, or a multiple-family dwelling of four units or less regardless of value; and

3.

The applicant has requested that the hearing be held before an assessment hearing officer.

B.

A person shall not be eligible for appointment as an assessment hearing officer unless he or she meets the qualifications established in Revenue and Taxation Code Section 1624.05.

C.

The decision of an assessment hearing officer on an assessment appeal application constitutes the final administrative decision of the county board of equalization or county assessment appeals board on that application without any further action by the county board of equalization or county assessment appeals board.

(Ord. 510.4 § 5, 1996)

(Ord. 510.6, § 2, 4-7-2009; Ord. 510.7, § 6, 11-3-2009)