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FUNCTION AND PURPOSE
OF THE HEARING OFFICER

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In it's appointment and assignment of duties of the Assessment Appeals Board, the Board of Supervisors of Sacramento County reserved unto itself acting as the County Board of Equalization the authority to hear issues as to whether or not property has been subject to a change in ownership or has been newly constructed as set forth in Section 1605.5 of the Revenue and Taxation Code. All such matters are referred to a hearing officer appointed by the Board of Supervisors.

All hearings are open and public and are conducted in an informal manner except that all testimony shall be taken under oath or affirmation.

Following the hearing to determine whether or not a change in ownership or new construction has occurred, the hearing officer will submit written findings and a proposed order to the Board of Supervisors. The Board of Supervisors, sitting as the Board of Equalization, will consider the findings and proposed order and may accept or reject the proposed order or may remand the matter to the hearing officer for further proceedings with instructions.

In many cases a valuation hearing by the Assessment Appeals Board will follow the final determination of the Board of Supervisors.

APPOINTMENT OF HEARING OFFICER

The requirements for appointment as a hearing officer is a minimum of 5 years professional experience in this state as a licensed attorney and the Board of Supervisors has reason to believe that the person is competent and knowledgeable about property tax assessments and County taxes, including property taxes.

The Board of Supervisors may appoint one or more hearing officers. Approval of each hearing officer must be by a majority vote of the Board.