California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 3 - Local Equalization › Article 1 - Hearing by County Board › Section 308 - Request for Findings

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If
				  an applicant or the assessor desires written findings of fact, the request must
				  be in writing and submitted to the clerk before commencement of the hearing.
				  The requesting party may abandon the request and waive findings at the
				  conclusion of the hearing. If the requesting party abandons the request at this
				  time, the other party may orally or in writing renew the request at the
				  conclusion of the hearing and accompany the request with payment of the
				  required fee or deposit. The county may impose a reasonable fee, as determined
				  by the board of supervisors, to cover the expense of preparing the findings and
				  conclusions and may require a deposit to be paid prior to the end of the
				  hearing. If, at the conclusion of the hearing, a party requesting written
				  findings has failed to pay the required fee or deposit, the board need not
				  prepare written findings. The board may deny a request made after the
				  conclusion of the hearing that seeks to waive written findings.
(b) The written findings of fact shall fairly
				  disclose the board's findings on all material points raised in the application
				  and at the hearing. The findings shall also include a statement of the methods
				  of valuation used in determining the full value of the property. The county
				  shall provide findings within 45 days after the final determination of the
				  board is entered into the record pursuant to regulation 325 of this subchapter,
				  and shall accompany them with a notice that a request for a transcript of the
				  hearing must be made within 60 days after the final determination.
(c) If the county board fails to make
				  findings upon request, or if findings made are found by a reviewing court to be
				  so deficient that a remand to the county board is ordered to secure reasonable
				  compliance with the elements of findings required by section
				  1611.5
				  of the Revenue and Taxation Code, the action of the county board shall be
				  deemed to be arbitrary and capricious within the meaning of section
				  800 of the
				  Government Code, so as to support an allowance of reasonable attorney's fees
				  against the county for the services necessary to obtain proper findings. The
				  dollar limitation set forth in section
				  800 of the
				  Government Code shall not apply to an allowance of attorney's fees pursuant to
				  this section.
1. Amendment
					 filed 11-22-68 as an emergency; effective upon filing (Register 68, No.
					 44).
2. Certificate of Compliance filed 11-26-68 (Register 69, No.
					 9). Amendment filed 4-14-72; effective thirtieth day thereafter (Register 72,
					 No. 16).
3. Amendment filed 8-20-81; effective thirtieth day
					 thereafter (Register 81, No. 34).
4. Editorial correction of NOTE
					 filed 4-1-83 (Register 83, No. 14).
5. Amendment filed 12-29-87;
					 operative 1-28-88 (Register 88, No. 2).
6. Amendment of section and
					 NOTE filed 3-23-2000; operative 4-22-2000 (Register 2000, No.
					 12).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						1603,
						1611.5
						and
						1611.6,
						Revenue and Taxation Code.