State Codes and Statutes

Statutes > California > Rtc > 1642-1645.5

REVENUE AND TAXATION CODE
SECTION 1642-1645.5 



1642.  (a) An assessee of mining or mineral property located in more
than one county and alleged to be unitary property, may, within the
time specified in Sections 1603 and 1605, request a hearing before a
panel comprising one assessment hearing officer from each county in
which that unitary property is located by filing in each county
concerned a multicounty application for reduction of assessment. The
board of supervisors of each county in which the unitary property is
located shall appoint one assessment hearing officer pursuant to
Section 1636. In the event that the unitary property is located in an
even number of counties, the assessment hearing officers shall
designate one additional assessment hearing officer who shall be
included in the panel. If the assessment hearing officers fail to
designate the additional hearing officer within 60 days after the
application is filed, the Office of Administrative Hearings shall
designate the additional assessment hearing officer.
   (b) Hearings before the panel of assessment hearing officers shall
be conducted pursuant to Article 1 (commencing with Section 1601)
governing equalization proceedings by county boards of equalization.
All counties in which the unitary property is located shall be
parties to the hearing. Hearings shall be held at the place or places
as a majority of the panel shall designate.
   (c) Section 1638 shall apply to the hearings by the panel.
   (d) The presence of all members of the panel shall be necessary to
constitute a quorum.



1643.  (a) The panel of hearing officers shall conduct the hearing
and receive evidence to determine (1) if the property concerned is
unitary and (2) if it is unitary, the value of the unitary property
as a whole and the portion thereof allocable to each county. The
panel shall prepare a summary report of the proceedings, and make a
recommendation concerning the total value of the entire unitary
property and the apportionment of that value among the counties
concerned. Any determination by a majority of the hearing officers
shall constitute a determination by the panel.
   (b) If the panel determines that the property concerned is not
unitary, the application shall be referred back to each of the
counties concerned to be treated as an application for reduction of
assessment filed in each county.



1644.  The report and recommendation of the panel of hearing
officers shall be transmitted to the county clerk of each of the
counties concerned. Each county clerk shall transmit a copy of the
report and recommendation to the protesting party, the assessor, and
to the board of equalization or the assessment appeals board of the
county concerned within 14 days of the receipt thereof.



1645.  (a) If, within 30 days following receipt of the report and
recommendation of the panel of hearing officers by the county board
of equalization or assessment appeals board of a concerned county,
the assessor of that county or the assessee submits a written request
to the board to reject the recommendation of the panel of hearing
officers with respect to property located in that county, the board
shall, without further testimony, do either of the following:
   (1) Accept the recommendation of the panel and change the assessed
values for that county in accordance with that recommendation.
   (2) Reject the recommendation of the panel and set the request for
hearing before the board as an application for reduction of
assessment.
   (b) In the event that neither the assessor nor the assessee makes
a request in accordance with subdivision (a) within the prescribed
30-day period, the board shall, not later than 60 days following its
receipt of the report and recommendation of the panel of hearing
officers, without further testimony, take the action specified in
paragraph (1) or (2) of subdivision (a).
   (c) In any hearing set by the board pursuant to this section,
there shall be a rebuttable presumption that the recommendation of
the panel of hearing officers is correct.



1645.5.  For purposes of this article, the term "unitary property"
shall mean one or more parcels of real property that are contiguous
and are operated as an economic unit.

State Codes and Statutes

Statutes > California > Rtc > 1642-1645.5

REVENUE AND TAXATION CODE
SECTION 1642-1645.5 



1642.  (a) An assessee of mining or mineral property located in more
than one county and alleged to be unitary property, may, within the
time specified in Sections 1603 and 1605, request a hearing before a
panel comprising one assessment hearing officer from each county in
which that unitary property is located by filing in each county
concerned a multicounty application for reduction of assessment. The
board of supervisors of each county in which the unitary property is
located shall appoint one assessment hearing officer pursuant to
Section 1636. In the event that the unitary property is located in an
even number of counties, the assessment hearing officers shall
designate one additional assessment hearing officer who shall be
included in the panel. If the assessment hearing officers fail to
designate the additional hearing officer within 60 days after the
application is filed, the Office of Administrative Hearings shall
designate the additional assessment hearing officer.
   (b) Hearings before the panel of assessment hearing officers shall
be conducted pursuant to Article 1 (commencing with Section 1601)
governing equalization proceedings by county boards of equalization.
All counties in which the unitary property is located shall be
parties to the hearing. Hearings shall be held at the place or places
as a majority of the panel shall designate.
   (c) Section 1638 shall apply to the hearings by the panel.
   (d) The presence of all members of the panel shall be necessary to
constitute a quorum.



1643.  (a) The panel of hearing officers shall conduct the hearing
and receive evidence to determine (1) if the property concerned is
unitary and (2) if it is unitary, the value of the unitary property
as a whole and the portion thereof allocable to each county. The
panel shall prepare a summary report of the proceedings, and make a
recommendation concerning the total value of the entire unitary
property and the apportionment of that value among the counties
concerned. Any determination by a majority of the hearing officers
shall constitute a determination by the panel.
   (b) If the panel determines that the property concerned is not
unitary, the application shall be referred back to each of the
counties concerned to be treated as an application for reduction of
assessment filed in each county.



1644.  The report and recommendation of the panel of hearing
officers shall be transmitted to the county clerk of each of the
counties concerned. Each county clerk shall transmit a copy of the
report and recommendation to the protesting party, the assessor, and
to the board of equalization or the assessment appeals board of the
county concerned within 14 days of the receipt thereof.



1645.  (a) If, within 30 days following receipt of the report and
recommendation of the panel of hearing officers by the county board
of equalization or assessment appeals board of a concerned county,
the assessor of that county or the assessee submits a written request
to the board to reject the recommendation of the panel of hearing
officers with respect to property located in that county, the board
shall, without further testimony, do either of the following:
   (1) Accept the recommendation of the panel and change the assessed
values for that county in accordance with that recommendation.
   (2) Reject the recommendation of the panel and set the request for
hearing before the board as an application for reduction of
assessment.
   (b) In the event that neither the assessor nor the assessee makes
a request in accordance with subdivision (a) within the prescribed
30-day period, the board shall, not later than 60 days following its
receipt of the report and recommendation of the panel of hearing
officers, without further testimony, take the action specified in
paragraph (1) or (2) of subdivision (a).
   (c) In any hearing set by the board pursuant to this section,
there shall be a rebuttable presumption that the recommendation of
the panel of hearing officers is correct.



1645.5.  For purposes of this article, the term "unitary property"
shall mean one or more parcels of real property that are contiguous
and are operated as an economic unit.


State Codes and Statutes


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State Codes and Statutes

Statutes > California > Rtc > 1642-1645.5

REVENUE AND TAXATION CODE
SECTION 1642-1645.5 



1642.  (a) An assessee of mining or mineral property located in more
than one county and alleged to be unitary property, may, within the
time specified in Sections 1603 and 1605, request a hearing before a
panel comprising one assessment hearing officer from each county in
which that unitary property is located by filing in each county
concerned a multicounty application for reduction of assessment. The
board of supervisors of each county in which the unitary property is
located shall appoint one assessment hearing officer pursuant to
Section 1636. In the event that the unitary property is located in an
even number of counties, the assessment hearing officers shall
designate one additional assessment hearing officer who shall be
included in the panel. If the assessment hearing officers fail to
designate the additional hearing officer within 60 days after the
application is filed, the Office of Administrative Hearings shall
designate the additional assessment hearing officer.
   (b) Hearings before the panel of assessment hearing officers shall
be conducted pursuant to Article 1 (commencing with Section 1601)
governing equalization proceedings by county boards of equalization.
All counties in which the unitary property is located shall be
parties to the hearing. Hearings shall be held at the place or places
as a majority of the panel shall designate.
   (c) Section 1638 shall apply to the hearings by the panel.
   (d) The presence of all members of the panel shall be necessary to
constitute a quorum.



1643.  (a) The panel of hearing officers shall conduct the hearing
and receive evidence to determine (1) if the property concerned is
unitary and (2) if it is unitary, the value of the unitary property
as a whole and the portion thereof allocable to each county. The
panel shall prepare a summary report of the proceedings, and make a
recommendation concerning the total value of the entire unitary
property and the apportionment of that value among the counties
concerned. Any determination by a majority of the hearing officers
shall constitute a determination by the panel.
   (b) If the panel determines that the property concerned is not
unitary, the application shall be referred back to each of the
counties concerned to be treated as an application for reduction of
assessment filed in each county.



1644.  The report and recommendation of the panel of hearing
officers shall be transmitted to the county clerk of each of the
counties concerned. Each county clerk shall transmit a copy of the
report and recommendation to the protesting party, the assessor, and
to the board of equalization or the assessment appeals board of the
county concerned within 14 days of the receipt thereof.



1645.  (a) If, within 30 days following receipt of the report and
recommendation of the panel of hearing officers by the county board
of equalization or assessment appeals board of a concerned county,
the assessor of that county or the assessee submits a written request
to the board to reject the recommendation of the panel of hearing
officers with respect to property located in that county, the board
shall, without further testimony, do either of the following:
   (1) Accept the recommendation of the panel and change the assessed
values for that county in accordance with that recommendation.
   (2) Reject the recommendation of the panel and set the request for
hearing before the board as an application for reduction of
assessment.
   (b) In the event that neither the assessor nor the assessee makes
a request in accordance with subdivision (a) within the prescribed
30-day period, the board shall, not later than 60 days following its
receipt of the report and recommendation of the panel of hearing
officers, without further testimony, take the action specified in
paragraph (1) or (2) of subdivision (a).
   (c) In any hearing set by the board pursuant to this section,
there shall be a rebuttable presumption that the recommendation of
the panel of hearing officers is correct.



1645.5.  For purposes of this article, the term "unitary property"
shall mean one or more parcels of real property that are contiguous
and are operated as an economic unit.


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