RESOLUTION NO. _____________

BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA

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RESOLUTION TO INCREASE THE FEE FOR WRITTEN FINDINGS OF FACT IN ASSESSMENT APPEALS BOARD HEARINGS

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RESOLVED, by the Board of Supervisors of the County of San Mateo, State of California, that

WHEREAS, Article XIII; Section 16 of California Constitution empowers the board of supervisors in each county to adopt rules of notice and procedures for assessment appeals boards as may be required to facilitate their work and to insure uniformity in the processing and decision of equalization petitions; and

WHEREAS, Revenue & Taxation Code section 1611.5 provides that a reasonable fee may be imposed by the county to cover the expense of preparing written findings and conclusions to the extent such written findings and conclusions have been properly requested by a party; and

WHEREAS; the Assessment Appeals Board presently imposes a fee for the preparation of written findings and conclusions in the amount of $250 for the initial hour of hearing (or portion thereof) and $175 for each hour of hearing thereafter (or portion thereof); and

WHEREAS; the fee for written findings has been updated only once since 1994; and

WHEREAS; the Assessment Appeals Board has proposed the following fee schedule, which appears consistent with applicable legal mandates.

NOW THEREFORE, IT IS HEREBY DETERMINED AND ORDERED that the following fee for Assessment Appeals Written Findings of Fact is hereby adopted and approved:

Assessment Appeals Board Written Findings of Fact Fee: $500.00 for each hour of hearing (or portion thereof)

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