2005 California Revenue and Taxation Code Sections 1636-1641.5 Article 1.7. Assessment Hearing Officers

1636.  The county board of supervisors may appoint one or more
assessment hearing officers or contract with the Office of
Administrative Hearings for the services of an administrative law
judge pursuant to Chapter 14 (commencing with Section 27720) of Part
3 of Division 2 of Title 3 of the Government Code to conduct hearings
on any assessment protests filed under Article 1 (commencing with
Section 1601) of this chapter and to make recommendations to the
county board of equalization or assessment appeals board concerning
the protests.  Only persons meeting the qualifications prescribed by
Section 1624 may be appointed as an assessment hearing officer.
1636.2.  No current hearing officer may represent an applicant for
compensation on any application for equalization filed pursuant to
Section 1603 in the county in which the hearing officer serves.
1636.5.  (a) An assessment hearing officer shall notify the clerk
immediately upon filing an application on his or her own behalf, or
upon his or her decision to represent his or her spouse, parent, or
child in an assessment appeal.
   (b) When the application described in subdivision (a) is scheduled
for hearing, the clerk shall schedule the matter before an alternate
assessment appeals board pursuant to the provisions of Section
1622.6.
1637.  (a) Hearings before an assessment hearing officer shall be
conducted pursuant to the provisions of Article 1 (commencing with
Section 1601) governing equalization proceedings by a county board of
equalization or an assessment appeals board.  The assessment hearing
officer may conduct hearings on applications where all of the
following apply:
   (1) The applicant is the assessee and has filed an application
under Section 1603.
   (2) For counties in which the board of supervisors has not adopted
the provisions of Section 1641.1, the total assessed value of the
property under consideration, as shown on the current assessment
roll, does not exceed five hundred thousand dollars ($500,000); 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) In addition to subdivision (a), the board of supervisors may,
by resolution, require the assent of the assessor to hearings before
an assessment hearing officer in all cases in which the total
assessed value on the current roll of the property under
consideration exceeds a sum set by the resolution.  However, that
requirement shall not apply in cases involving owner-occupied
residential property.
1638.  The applicant may be represented in the hearing of the
application and shall have the right to offer evidence.  The assessor
may be represented in the hearing by an attorney if the applicant is
represented by an attorney and one or more members of his staff, and
the assessor and members of his staff shall have the right to offer
evidence.  The hearing shall be conducted in accordance with Section
1609.  The hearing and disposition of applications shall be conducted
in an informal manner.
1639.  The hearing officer shall conduct the hearing and shall
prepare a summary report of the proceedings together with his
recommendation on the assessment protest.  The hearing officer shall
transmit his report and recommendation to the clerk of the board of
supervisors.  The report and recommendation shall not constitute
precedent for future proceedings initiated by the applicant or other
applicants.
1640.  The clerk shall transmit in writing at the conclusion of the
hearing or by mail to the protesting party or his or her agent and
shall transmit to the county board of equalization or assessment
appeals board the hearing officer's report and recommendation on the
assessment protest.  The protesting party shall be informed that the
county board of equalization is bound by the recommendation of the
assessment hearing officer.
1640.1.  (a) The clerk shall transmit in writing at the conclusion
of the hearing or by mail to the protesting party or his or her agent
and shall transmit to the county board of equalization or assessment
appeals board, the hearing officer's report and recommendation on
the assessment protest.  The protesting party shall be informed that
the county board of equalization or the assessment appeals board is
not bound by the recommendation of the assessment hearing officer and
that he or she or the assessor is entitled to a full hearing before
the county board or the assessment appeals board.
   (b) The provision of this section shall supersede the provisions
of Section 1640 in those counties in which the board of supervisors
by resolution adopts the provisions of this section.
1641.  Upon the recommendation of an assessment hearing officer the
county board of equalization or assessment appeals board shall
establish the assessed value for the property at the value
recommended by the hearing officer.
1641.1.  (a) Upon being notified of the recommendation of an
assessment hearing officer, the protesting party or the assessor may
request the county board of equalization or assessment appeals board
to accept or reject the recommendation of the assessment hearing
officer.  The assessor may request the board to reject the
recommendation of the assessment hearing officer.  The county board
of equalization or assessment appeals board shall, without further
testimony, do either of the following:
   (1) Accept the recommendation and change the assessed value in
accordance with Section 1610.8.
   (2) Reject the recommendation and set the application for
reduction for hearing by the local board of equalization.
   If a request is not filed with the county board of equalization or
assessment appeals board, the protesting party or the assessor may,
within 14 days after mailing of the hearing officer's report and
recommendation, make application for a hearing before the county
board or the assessment appeals board, and the application shall be
set for hearing by the county board or the assessment appeals board.
The board may consider, but shall not be bound by, the
recommendation of the assessment hearing officer.
   (b) The provisions of this section shall supersede the provisions
of Section 1641 in those counties in which the board of supervisors
by resolution adopts the provisions of this section.
1641.2.  Notwithstanding the provisions of Section 1604, if within
90 days of the expiration of the two-year period specified in Section
1604 within which a county board is required to hear evidence and
make a final determination on an application for reduction in
assessment, a taxpayer or his or her agent objects to an assessment
appeals board member pursuant to Section 1624.4 or makes application
for a hearing officer's recommendation to be heard before the county
board pursuant to Section 1641.1, the two-year period shall be
extended by 90 days.
1641.5.  (a) Notwithstanding any other provision of law, the board
of supervisors of a county in which a hearing officer exercises
jurisdiction pursuant to subdivision (a) of Section 1637 may, by a
resolution enacted by a majority of the entire membership of that
board, provide that the decision of a hearing officer on an
assessment appeal application constitutes the final administrative
decision of the county board of equalization or county assessment
appeals board on that application without any further action by the
county board of equalization or county assessment appeals board.
   (b) In a county that adopts the resolution described in
subdivision (a), that resolution supersedes Sections 1640 and 1641.