Title
HEARING - Clerk of the Board and County Counsel recommending the Board adopt and authorize the Chair to sign Resolution 200-2024 206-2024, superseding Resolution 090-2010, to:
1) Set the Non-Refundable Assessment Appeal Application Filing Fee to $40 per parcel effective July 1, 2025; and
2) Set the Written Findings of Facts fee for an Assessment Appeal Hearing to $200 per parcel effective July 1, 2025.
FUNDING: N/A
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DISCUSSION / BACKGROUND
Under California Government Code Section 66018, a public hearing is required for the proposed fee increases.
On January 7, 1997, the Board expressed an interest in examining the creation of an Assessment Appeals Board to constitute the County Board of Equalization. On March 11, 1997 Ordinance 4442 was adopted creating a County Assessment Appeals Board to constitute the County Board of Equalization with no provision for an Assessment Hearing Officer.
Resolution 146-2009 was adopted on June 23, 2009 and established a $30 non-refundable processing fee per parcel in connection with the filing of an Assessment Appeal Application. However, during Fiscal Year 2009-2010 it was brought to staff's attention that the Resolution incorrectly referenced California Government Code Section 65511.3 and after staff consulted with County Counsel it was determined that the correct reference should be 68632. As a result, the Board adopted Resolution 090-2010 correcting the California Government Code in the Resolution and keeping the effective date of both Resolutions as July 1, 2009. The $30 Assessment Appeal Application fee has remained unchanged since 2009.
The Clerk of the Board processes all Assessment Appeal Applications. This includes the following: intake and validation of completeness of an application, entering the application information into the Assessment Appeals database, coordinating a hearing date, sending out notices to applicants/agents regarding hearing dates and times, producing an Agenda, clerking the hearing, ...
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