Within 60 days after the estimate and the assessment book have been filed with the clerk of the board of supervisors, the board of supervisors shall fix a time for a hearing, not less than 22 days and not more than 40 days thereafter, at which the board of supervisors acting as a board of equalization shall meet and hear any objections to the assessments.
AssessmentHearing on Assessment
Section § 36600
This law requires that after the financial estimates and assessment book are submitted, the board of supervisors must schedule a hearing within 22 to 40 days. During this hearing, they will listen to any objections to the assessments on the property.
assessment objections board of supervisors hearing property assessment
Section § 36601
This law requires the clerk of the board of supervisors to announce a public hearing in local newspapers for two consecutive weeks. The notice should include the time and place of the hearing, which is the regular meeting location of the board, and where the public can inspect the assessment book.
The clerk of the board of supervisors shall give notice of the hearing by publication once a week for two consecutive weeks in a newspaper of general circulation published in each affected county, which notice shall state each of the following:
(a)CA Water Code § 36601(a) The time and place of the hearing, which shall be the regular meeting place of the board of supervisors.
(b)CA Water Code § 36601(b) The time and place where the assessment book may be inspected by the public.
public hearing notice board of supervisors newspaper publication
Section § 36602
Before a hearing is held, a notice must be published for the first time at least 15 days in advance.
The first publication of the notice shall be at least 15 days prior to the date fixed for the hearing.
notice publication hearing advance notice 15 days prior
Section § 36603
This law requires that from the moment a hearing is scheduled until it takes place, a book containing assessment information must be accessible for the public to review at the board of supervisors' office.
From the time of calling the hearing and until the hearing is held, the assessment book shall be open to public inspection at the office of the board of supervisors.
public inspection assessment book board of supervisors
Section § 36604
This law section states that during a hearing, the board of supervisors, acting as a board of equalization, must listen to all objections regarding assessment accuracy. They are also required to hear any relevant testimony related to these objections. The board is expected to meet daily until all objections and evidence are thoroughly reviewed and addressed.
At the hearing the board of supervisors, meeting as a board of equalization, shall:
(a)CA Water Code § 36604(a) Hear all objections presented to it regarding the correctness of any assessment.
(b)CA Water Code § 36604(b) Hear all testimony relevant to the objections.
(c)CA Water Code § 36604(c) Continue in session from day to day until all objections and relevant evidence have been heard and acted upon.
board of supervisors board of equalization assessment objections
Section § 36605
This law section explains what the board of supervisors must do after reviewing objections and evidence regarding property assessments. They need to adjust the assessed value of land to match its true market value. For parcels not previously assessed, they must determine their full cash value. Additionally, for certain properties, they need to adjust the assessment to reflect any benefit received from district operations.
After hearing all objections and evidence, the board of supervisors shall:
(a)CA Water Code § 36605(a) Add to or deduct from the valuation assessed to any parcel of land a percent thereof sufficient to raise it or reduce it to its full cash value.
(b)CA Water Code § 36605(b) Fix the full cash value of any land that has not been assessed.
(c)CA Water Code § 36605(c) In the case of lands assessed pursuant to Section 36577, change the assessed value of any parcel so as to reflect the proportional benefit
bestowed upon the parcel by the operations of the district.
board of supervisors property assessment valuation adjustment
Section § 36606
This law section explains that if the board of supervisors, functioning as a board of equalization, decides to make changes or additions, these adjustments must be recorded in the assessment book. The order for these changes should be noted on the side of the entry, signed by the chairman, and verified by the clerk.
Any changes or additions ordered by the board of supervisors, acting as a board of equalization, shall be entered in the assessment book in the proper place and the order shall be endorsed on the margin of the entry, signed by the chairman, and attested by the clerk of the board of supervisors.
board of supervisors board of equalization changes in assessment
Section § 36607
Before the hearing ends, the assessor must calculate the total values decided by the board of supervisors and determine the overall assessed value of all the land, then provide a statement of that total.
Before the hearing is closed the assessor shall add the total values as determined by the board of supervisors and determine the gross assessed valuation of all the land and make a statement thereof.
assessor gross assessed valuation board of supervisors
Section § 36608
Once the statement is finished, the board of supervisors will set a property tax rate. This rate is based on the estimated value of the land, and it's calculated to collect the amount outlined in the yearly budget.
After the statement is completed, the board of supervisors, acting as a board of equalization, shall fix an ad valorem rate of assessment upon each one hundred dollars ($100) in value of the land assessed sufficient to raise the sums specified in the annual estimate.
board of supervisors ad valorem tax property assessment
Section § 36609
Once the board of supervisors sets the assessment rate, they stop acting as a 'board of equalization' and the hearing comes to an end.
After fixing the rate of assessment, the board of supervisors shall adjourn as a board of equalization and the hearing is completed.
assessment rate board of supervisors board of equalization
Section § 36610
When the board of supervisors makes decisions at a hearing, those decisions are final. Once these decisions are recorded with the assessment book, they serve as undeniable proof that the assessment was conducted following the legal requirements.
The orders of the board of supervisors made at the hearing are final and when endorsed on or attached to the assessment book are conclusive evidence that the assessment was made and levied in accordance with the law.
board of supervisors hearing decisions final orders
Section § 36611
If you're affected by a decision about land taxes or fees and you're not happy with it, you can take the issue to the superior court in your main county to try and change, fix, or cancel it.
Any person interested in land and aggrieved by a decision of the board of supervisors may, in order to have an assessment or levy thereon corrected, modified, or annulled, institute an action therefor in the superior court of the principal county.
land assessment levy correction board of supervisors decision
