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Home My WebLink AboutMINUTES - 08052003 - C.135 TO: BOARD OF SUPERVISORS /r 1357 FROM: Silvano Marchesi, County Counsel By:Dennis C.Graves,Senior Financial 002�K DATE: July 22,2003 SUBJECT: Updating Assessment Appeals Board Local Rules SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION 1. RECOMMENDATION Ratify and adopt local procedural rules that have been approved by the Assessment Appeals Board. II. FISCAL IMPACT If approved, costs of assessment appeals should be lessened in a significant, but unquantifiable amount, due to more efficient procedures. Ill. BACKGROUND/REASONS FOR RECOMMENDATIONS The Assessment Appeals Board periodically updates its local rules in order to improve the assessment appeals process. An update is now appropriate to make the appeals process more efficient and equitable, and the Appeals Board thus has approved the attached changes to its rules. In order for the local Appeals Board rules to become effective, the Board of Supervisors must formally ratify and adopt the rules. The Assessor concurs with this request to update the local rules. CONTINUED ON ATTACHMENT: YIDS SIGNATURE LIR`COMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE 4 APPROVE OTHER SIGNATURE(S) "— µ ' ACTIONOF SSA ON ' :` APPROVED AS RECOMMENDED „"` OTHER VOTE OF SUPERVISORS: 1 HEREBY CERTIFY THAT THIS IS A -,,.UNANIMOUS(ASSENT 't`a TRUE AND CORRECT COPY OF AN AYES: NOES: ACTION TAKEN AND ENTERED ON THE ASSENT: ABSTAIN: MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE SHOWN. ATTESTED JOHN SWEETEN,CLERK OF THE BOARD OF SUPERVISORS AND COUNTY ADMINISTRATOR BY., Deputy Contact:Dennis Graves(335-1833) Senior Financial Counsel cc:Gus Kramer,Assessor Assessment Appeals Board c:RRfommAABbcalrules.rtf Resolution of the Assessment Appeals Board of Contra Costa County Re: Local Rules The Assessment Appeals Board of Contra Costa County, by unanimous vote on June 26, 2003, resolves as follows: 1. Current Local Rule C is repealed. 2. A new Local Rule C is approved, regarding discovery and prehearings to enforce discovery, to read as follows: Rule C. Discovery and Prehearings 1) This Rule will apply only to valuation disputes where the Assessor's opinion of value is $10,000,000 or more or the Assessor has sent an R+TC Sec. 441(d) request for information to the Applicant. 2) Either the Applicant or Assessor may request that the Board hold a discovery prehearing. 3) A discovery prehearing request by the Assessor should be made prior to 6 months before the end of the 2 year period of R+TC Sec. 1604(c) (or the extended time if a waiver has occurred), so as to allow adequate time to resolve discovery issues and timely prepare and complete the hearing. 4) A discovery prehearing request by the Applicant should be made prior to 6 months before the end of the 2 year period of R+TC Sec. 1604(c) (or the extended time if a waiver has occurred), unless the Applicant signs a waiver extending the 2 year period. 5) Pursuant to Mule 309(e) and 305.2(b), the Board will provide the Applicant and Assessor 30 days written notice of the date, time and place of the prehearing, including notice that: 1) A Mule 305.2 prehearing will be held to determine the status of the Applicant's compliance with the Assessor's R+TC Sec. 441(d) request for information or other discovery. 2) At the prehearing, the Applicant will have an opportunity to protest any denial of hearing within the 2 year period of R+TC Sec. 1604(c) and to explain its position regarding any alleged failure to fully comply with a proper Assessor's R+TC Sec. 441(d) request for information. 1 3) If the Board determines that the Applicant has not complied fully with a proper Assessor's R+TC Sec. 441(d) request for information, the Board may render a discovery order that (inter alia): a) Requires the Applicant to divulge the information needed to fully comply with the Assessor's request for information. b) Specifies that the R+TC Sec. 1604(c) two year limit will be suspended until 1)) the Applicant fully complies with the request for information, 2)) the Assessor has time to analyze the information provided and request that the valuation hearing be set, and 3)) the Board thereafter sets, hears and decides the matter. 6) At the discovery.prehearing, the Applicant will have an opportunity to explain its position regarding any alleged failure to fully comply with a proper Assessor's R+TC Sec. 441(d) request for information and to protest any denial of hearing within the 2 year period of R+TC Sec. 1604(c). The Board may hear any arguments and evidence it deems appropriate regarding the need for discovery and compliance with a discovery request. It the Board determines that the Applicant has not complied fully with a proper Assessor's R+TC Sec. 441(d) request for information, the Board may render a discovery order that (inter glia): a) Requires the Applicant to divulge the information needed to fully comply with the Assessor's request for information. b) Specifies that the R+TC Sec. 1604(c) two year limit will be suspended until 1)) the Applicant fully complies with the request for information, 2)) the Assessor has time to analyze the information provided and request that the valuation hearing be set, and 3)) the Board thereafter sets, hears and decides the matter. 3. Current Local Rule D is repealed. 4. A new Local Rule D is approved, regarding decision and findings, to read as follows: Rule U,.Decision and Findings 1) Findings must be requested in writing by either the Applicant or Assessor no later than the start of a hearing. Apglicability of Major Case procedure 2 2) In cases where findings have been requested and the Assessor's opinion of value is $10,000,000 or more, the Board will follow the "major case" procedure set forth; hereinbelow. In other cases where findings have been requested, or when findings have not been requested, the Board may follow any procedure it deems appropriate for making a legally sufficient decision and findings. Maior case procedure 3) A hearing may be completed as to evidence, but will not be deemed concluded until completion of any argument and briefing. A written proposed decision will be rendered by the Board within 4 days of the conclusion of the hearing. 4) The decision will be subject to modification and will not become final until the findings are adopted. 5) If the Board deems that the proposed decision clearly favors one party over the other, the Board may designate the prevailing party to prepare proposed findings. If the Board does not deem that the proposed decision clearly favors one party over the other, both parties may be designated to prepare proposed findings. The party (or parties) designated to submit findings may, but is not required to, submit proposed findings. Proposed findings must be submitted within 15 days of the designation of the party (or parties) to prepare findings. If proposed findings are not submitted by the designated party (or parties), the Board will prepare its own findings. 6) If a prevailing party has been designated to prepare proposed findings, the opposing party may respond to the proposed findings if it does so within 15 days. 7) If both parties have been designated to prepare proposed findings, each party may respond to the proposed findings submitted by the other party if it does so within 15 days. 8) If a party (or parties) designated to prepare findings fails to prepare proposed findings, the party (or parties) shall be deemed to have waived all objections to the findings adopted by the Board. If a party (or parties) fails to respond to proposed findings prepared by the opposing party, the party (or parties) shall be deemed to have waived all objections to the findings adopted by the Board, 9) The Board may, but is not required to, hold a hearing on.the proposed findings and responses thereto. Any such hearing is to be set within 15 days of the time for receiving the responses to proposed findings. 3 10) The Board shall render its findings within 15 days of the time for receiving the responses to proposed findings or, if a hearing on findings is held, within 15 days of the end of the hearing. 11) The Board may extend any of the forgoing times for up to 45 days; provided, however, that the findings and final decision must be adopted within 180 days of the close of the hearing. Should the extension of times preclude a final decision within two years of filing of the application, the Applicant will be expected to stipulate to said extension of time as well as waive all rights under Rule 309 and Revenue and Taxation Code Section 1844 and any other law during that time period. 12) The proposed decision may be modified to accord with the findings adopted by the Board. The proposed decision will become final upon adoption of the findings. 5. A new Local Rule I is approved, regarding various other prehearing matters, to read as follows. Rule 1, Other Prehearinc Matters At the request of either party, or on its own motion, the Board may set a prehearing on 30 days notice to the Applicant and Assessor to discuss and determine the following procedural matters, as the Board deems appropriate: 1) Discovery (see Local Rule C). 2) Stipulations as to fact and methodology, and the possibility of resolving the entire matter by agreement. 3) Clarification and specification of the issues to be tried. 4) Combining applications and bifurcating hearings. 5) Specifying times for discovery and hearing. 8) Resolving issues of timeliness and adequacy of applications (see Local Rules A and B). 7) Recording or transcribing the hearing, and sharing of costs therefore. 8) Exchange of exhibits prior to hearing. 9) Prehearing briefing. 4 1 U) Limiting evidence, in advance of the hearing. 11) Exclusion of witnesses. 12) Closure of the hearing to non-parties. 13) Determining the burden of.proof and order of proceeding. 14) Any other matter of a procedural nature. Approved and adopted by the Assessment Appeals Beard of Contra Costa County on dune 26, 2003. hn J. erty Chair Oaab local rules finalnh.doc-6126!03-2 5 A