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 323 - Postponements and Continuances

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  The applicant and/or the assessor shall be allowed one postponement as a matter
				  of right, the request for which must be made not later than 21 days before the
				  hearing is scheduled to commence. If the applicant requests a postponement as a
				  matter of right within 120 days of the expiration of the two-year limitation
				  period provided in section
				  1604
				  of the Revenue and Taxation Code, the postponement shall be contingent upon the
				  applicant's written agreement to extend and toll indefinitely the two-year
				  period subject to termination of the agreement by 120 days written notice by
				  the applicant. The assessor is not entitled to a postponement as a matter of
				  right if the request is made within 120 days of the expiration of the two-year
				  period, but the board, in its discretion, may grant such a request. Any
				  subsequent requests for a postponement by the applicant or the assessor must be
				  made in writing, and good cause must be shown for the proposed postponement. A
				  stipulation by an applicant and the assessor shall be deemed to constitute good
				  cause, but shall result in extending and tolling indefinitely the two-year
				  limitation period subject to termination of the agreement by 120 days written
				  notice by the applicant. Any information exchange dates remain in effect based
				  on the originally scheduled hearing date notwithstanding the hearing
				  postponement, except as provided in regulation 305.1(d) of this
				  subchapter.
(b) A board of
				  supervisors may delegate decisions concerning postponement to the clerk in
				  accordance with locally adopted rules. Requests for postponement shall be
				  considered as far in advance of the hearing date as is practicable.
(c) At the hearing, the board or a hearing
				  officer may continue a hearing to a later date. The board or hearing officer
				  must make every reasonable effort to maintain continuous hearings. If either
				  party requests a continuance, and the board or hearing officer grants it, the
				  continuance should not exceed 90 days, unless the parties at the hearing
				  stipulate to a longer continuance. However, a longer continuance may be granted
				  by the board or hearing officer where reasonable cause for the continuance is
				  established to the satisfaction of the board or hearing officer by the
				  requesting party or where the reasonable needs of the county board of
				  equalization or assessment appeals board or hearing officer dictate the
				  necessity for a longer continuance. The reasons justifying the continuance
				  shall be stated on the record. Notwithstanding the prior provisions of this
				  subdivision (c), the board or hearing officer shall not, without reasonable
				  cause, grant the assessor a continuance after the applicant has presented his
				  or her case; however, the assessor shall be granted a continuance under section
				  441(h)
				  of the Revenue and Taxation Code if the applicant has introduced information at
				  the hearing which had previously been requested of the applicant by the
				  assessor. Likewise, the board or hearing officer shall not, without reasonable
				  cause, grant the applicant a continuance after the assessor has presented his
				  or her case; however, the applicant shall be granted a continuance under
				  section
				  408(f)(3)
				  of the Revenue and Taxation Code if the assessor has introduced information at
				  the hearing which had previously been requested of the assessor by the
				  applicant.
(d) If the applicant
				  requests a continuance within 90 days of the expiration of the two-year period
				  specified in section
				  1604
				  of the Revenue and Taxation Code, the board may require a written extension
				  signed by the applicant extending and tolling the two-year period indefinitely
				  subject to termination of the agreement by 120 days written notice by the
				  applicant. The clerk shall inform the applicant or the applicant's agent and
				  the assessor in writing of the time and place of the continued hearing not less
				  than 10 days prior to the new hearing date, unless the parties agree in writing
				  or on the record to waive written notice.
1. Amendment
					 filed 5-27-68; effective thirtieth day thereafter (Register 68, No.
					 21).
2. Amendment filed 11-22-68 as an emergency; effective upon
					 filing (Register 68, No. 44).
3. Certificate of Compliance filed
					 11-26-68 (Register 69, No. 9).
4. Editorial correction adding NOTE
					 filed 4-1-83 (Register 83, No. 14).
5. Amendment of section heading,
					 section and NOTE filed 3-23-2000; operative 4-22-2000 (Register 2000, No.
					 12).
6. Amendment of subsections (a) and (c) and new subsection (d)
					 filed 11-4-2019; operative 1-1-2020 (Register 2019, No.
					 45).
Note: Authority cited: Section
						15606,
						Government Code. Reference: Sections
						1605.6
						and
						1606,
						Revenue and Taxation Code.