Chapter 4.16
HEARING PRIOR TO SALE OF PROPERTY SEIZED BY TAX COLLECTOR
Sections:
4.16.020 Notice of seizure—Right to hearing.
4.16.030 Petition for hearing—Contents.
4.16.040 Petition—Filing stays sale of property.
4.16.050 Petition—Hearing procedure.
4.16.010 Purpose of chapter.
The purpose of this chapter is to provide procedures for an administrative hearing prior to the sale of property seized by the Collections Division of the Office of the Auditor-Controller-Treasurer-Tax Collector pursuant to Revenue and Taxation Code Section 2951 et seq., so as to afford assessees due process under the Fifth and Fourteenth Amendments of the United States Constitution and Section 7 of Article 1 of the California Constitution. [Ord. 5291 § 7, 2019; Ord. 4355 § 1, 1995; Ord. 4354 § 1, 1995; Ord. 2383, 1977; prior code § 7.40.010].
4.16.020 Notice of seizure—Right to hearing.
For every seizure, the Collections Division of the Office of the Auditor-Controller-Treasurer-Tax Collector shall deliver a copy of a notice of seizure to the assessee at the time of seizure. The following information shall be included in the notice:
(A) That the assessee has the right to petition for an administrative hearing to be held prior to the sale of the property;
(B) That a petition must be filed with the Tax Collector within 15 days after the delivery of the notice;
(C) That the filing of a petition will stay the Tax Collector from conducting or causing the sale of the property; and
(D) That the failure of the assessee to file such a petition within 15 days constitutes a waiver by the assessee of any rights to such an administrative hearing, and the Tax Collector may thereafter proceed with the sale. [Ord. 5291 § 7, 2019; Ord. 4355 § 2, 1995; Ord. 4354 § 2, 1995; Ord. 2383, 1977; prior code § 7.40.020].
4.16.030 Petition for hearing—Contents.
The petition of an assessee for an administrative hearing must contain the following:
(A) The identity and mailing address of the assessee;
(B) A description of the property seized and the date of the seizure;
(C) Allegation of one or more of the following grounds to challenge the proposed sale:
(1) That there are no grounds for the seizure,
(2) That the declaration of the Tax Collector is untrue or inaccurate,
(3) That there are and will be sufficient funds to pay the taxes prior to the date such taxes become delinquent, and
(4) That the time for filing an application requesting a reduction in the assessed valuation has not yet expired, pursuant to the provisions of Article I, Chapter 1 (commencing with Section 1601), Part III of Division 1 of the Revenue and Taxation Code;
(D) A declaration under penalty of perjury that the statements made in the petition are true and correct;
(E) Execution of the petition by the assessee. [Ord. 2383, 1977; prior code § 7.40.030].
4.16.040 Petition—Filing stays sale of property.
The filing of a properly completed petition for administrative hearing shall have the effect of staying the Tax Collector from conducting or causing a sale of the property until after the administrative hearing has taken place and a written decision is served upon petitioner by mailing same to the mailing address identified in the petition. [Ord. 5291 § 7, 2019; Ord. 2383, 1977; prior code § 7.40.040].
4.16.050 Petition—Hearing procedure.
(A) The Tax Collector shall conduct an administrative hearing on the petition. The Tax Collector shall set the matter to be heard at a date within 15 days of the receipt of the petition. Written notice of the time and place set for hearing shall be served on petitioner by first class mail to the mailing address identified in the petition at least five days prior to the date set for hearing. The Collections Division shall transmit to the Tax Collector all records related to the petition.
(B) At the hearing on the petition, the petitioner shall, in the first instance, present evidence in support of the grounds enumerated in the petition. The Collections Division shall next present evidence in support of the seizure. The petitioner and the Collections Division shall each have one opportunity to rebut the evidence presented by the other. The hearing shall be de novo in all respects. [Ord. 5291 § 7, 2019; Ord. 4355 § 3, 1995; Ord. 4354 § 3, 1995; Ord. 2383, 1977; prior code § 7.40.050].
4.16.060 Decision—Effect.
(A) The decision of the Tax Collector after the hearing shall be final. The decision shall be in writing and served upon the petitioner by mail to the address identified in the petition within 15 days after the petition for hearing is filed.
(B) In the event the Tax Collector fails to conduct such a hearing, announce and serve a decision within 15 days after the petition for such hearing is filed, the seized property shall be released to the assessee. Failure of the Tax Collector to reach, announce and serve a decision within such 15-day period shall not, however, affect the validity of the tax, and if the Tax Collector announces and serves a decision that the property should be sold to pay the taxes after the 15-day period, the released property may again be seized and sold without an additional hearing.
(C) If the assessee prevails at the hearing, then the seized property shall be released to the assessee. [Ord. 5291 § 7, 2019; Ord. 4355 § 4, 1995; Ord. 4354 § 4, 1995; Ord. 2383, 1977; prior code § 7.40.060].
4.16.070 Notice of sale.
Prior to any sale of the seized property, the Tax Collector shall give notice of the time and place of sale at least one week before the sale by publication in a newspaper or by posting in three public places in accordance with Revenue and Taxation Code Section 2957. [Ord. 4355 § 5, 1995; Ord. 4354 § 5, 1995].