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 307 - Notice of Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  After the filing of an application for reduction of an assessment, the clerk
				  shall set the matter for hearing and notify the applicant or the applicant's
				  agent in writing by personal delivery or by depositing the notice in the United
				  States mail directed to the address given in the application. If requested by
				  the assessor or the applicant, the clerk of the board may electronically
				  transmit the notice to the requesting party. The notice shall designate the
				  time and place of the hearing. It shall also include a statement that the board
				  is required to find the full value of the property from the evidence presented
				  at the hearing and that the board can raise, under certain circumstances, as
				  well as lower or confirm the assessment being appealed. The notice shall
				  include a statement that an application for a reduction in the assessment of a
				  portion of an improved real property (e.g., land only or improvements only) or
				  a portion of installations which are partly real property and partly personal
				  property (e.g., only the improvement portion or only the personal property
				  portion of machinery and equipment) may result in a reappraisal of all property
				  of the applicant at the site which may result in an increase in the unprotested
				  assessment of the other portion or portions of the property, which increase
				  will offset, in whole or in part, any reduction in the protested
				  assessment.
(b) The notice shall be
				  given no less than forty-five days prior to the hearing unless a shorter notice
				  period has been stipulated to by the assessor and the applicant or the
				  applicant's agent pursuant to section
				  1605.6
				  of the Revenue and Taxation Code.
(c) The clerk shall notify the assessor of
				  the time and place of the hearing.
(d) When proposing to raise an assessment on
				  its own motion without an application for reduction pending before it, the
				  board shall give notice of the hearing in the manner provided herein below not
				  less than 20 days prior to the hearing unless notice is waived by the assessee
				  or the assessee's agent in writing in advance of the hearing or orally at the
				  time of the hearing or a shorter notice period is stipulated to by the assessor
				  and assessee or the assessee's agent. The notice shall be given to the assessee
				  as shown on the latest assessment roll by depositing the notice in the United
				  States mail directed to the assessee at the latest address of the assessee
				  available to the assessor on file in the records in the assessor's office. It
				  shall contain:
(1) A statement that a hearing
				  will be held before the local board to determine whether or not the assessment
				  shall be raised;
(2) The time and
				  place of the hearing;
(3) The
				  assessor's parcel number or numbers of the property as shown on the local
				  roll;
(4) A statement that the
				  board is required to find the full value of the property from the evidence
				  presented at the hearing;
(5) The
				  amount by which it is proposed to raise the assessment.