§ 2.96.125. Jurisdiction of, and proceedings before, assessment hearing officers.

A.

The assessment hearing officer may hear and decide applications for changed assessment only if all of the following apply:

1.

The applicant for the hearing before the assessment hearing officer is the assessee and has filed an application for changed assessment as required by Section 1603 of the Revenue and Taxation Code.

2.

The assessed value of the property under consideration, as shown on the current assessment roll, does not exceed five hundred thousand dollars, or the property under consideration is a single-family dwelling, condominium or cooperative, or a multiple-family dwelling of four units or less, regardless of value.

3.

The applicant has requested that the hearing be held before an assessment hearing officer.

B.

Pursuant to Section 1641.5 of the Revenue and Taxation Code, the decision of value determined by the assessment hearing officer constitutes the final and binding administrative action of the assessment appeals board on that application, and there shall be no further appeal or review of that application before the assessment appeals board.

C.

The decision of the assessment hearing officer shall be in the form of a written minute order that sets forth the final enrollment of value as to the categories of property. Written findings of fact, as described in Section 1611.5 of the Revenue and Taxation Code, shall not be available in any appeal heard by an assessment hearing officer.

(Ord. No. 580A, § 13, 3-30-2010).