Procedural Rules

 

 

PROCEDURAL RULES
ASSESSMENT APPEALS BOARD
CITY AND COUNTY OF SAN FRANCISCO
   

CHAPTER 1
GENERAL PROVISIONS
   
Section 1. These rules shall apply to the Assessment Appeals Boards of the City and County of San Francisco, sitting as Boards of Equalization.
   

CHAPTER 2
BOARD MEETINGS
   
Section 2. The meetings of the Assessment Appeals Boards shall be held as scheduled in the Hearing Rooms, City Hall, #l Dr. Carlton B. Goodlett Place, Room 406, San Francisco, CA 94102, or at such other locations as are properly noticed.
   

CHAPTER 3
ELECTION, POWERS AND DUTIES OF CHAIRMAN;
CONDUCT OF MEETINGS
   
Section 3. The members of each Assessment Appeals Board shall elect a Chairperson at the first meeting of the Board, and thereafter the Chairpersonship shall rotate daily in alphabetical order or as the members shall so decide.
   
Section 4. The Chairperson shall preside at all meetings of the Board and shall conduct the business of the Board in the manner prescribed by the Revenue and Taxation Code of the State of California, by Property Tax Rules 301-370 in Title 18, Public Revenue, California Code of Regulations, and by the Charter and Ordinances of the City and County of San Francisco.
   
Section 5. In the absence of a quorum, the member present shall adjourn the meeting until the designated hour at the next scheduled meeting time. If all members are absent, the Clerk of the Assessment Appeals Board may adjourn the meeting to the next scheduled time and place.
   
Section 6. In the absence or inability to act of the Chairperson, the members of the Board present shall by an order entered on the Minutes, select one of their members to act as Chairperson Pro Tem.  The Chairperson Pro Tem shall have all of the powers and duties of the Chairperson during the absence, or the inability to act, of the Chairperson.
   
Section 7. No motion made by any member of the Board shall require a second.
   
Section 8. The roll need not be called in voting upon a motion except when requested by a member.  If the roll is not called, in the absence of an objection, the Chairperson may order the motion unanimously approved.
   
Section 9. Each roll call of the Board shall be in alphabetical order.
   
Section 10. Each member shall be in his or her respective seat the hour scheduled for each meeting.  No member shall leave his or her seat at the Board rostrum during a session of the Board without first obtaining permission from the Chairperson.
   
Section 11. When any member or active participant in the hearing is about to speak, he or she shall address the Chairperson and be recognized; and when more than one person addresses the Chairperson at the same time, the Chairperson shall determine the order of speakers.
   
Section 12. No member shall absent himself or herself (except for good cause) without the consent of the Board.  If any member is unable to attend a meeting, that member shall notify the clerk of the Assessment Appeals Board as soon as possible, prior to the meeting.
   
Section 13. A majority of the members of the Board constitutes a quorum for the transaction of business.  No act of the Board shall be valid or binding unless a majority of all the members concurs therein.  No member may decline to vote on any motion.
   
Section 14. Persons desiring to address the Board shall speak in the order in which they are recognized by the Chairperson.
   
Section 15. The Applicant and the Assessor shall each be allowed one postponement as a matter of right, the request for which must be made in writing no later than 14 calendar days before the hearing is scheduled to commence.  The Administrator of the Assessment Appeals Board may approve this first postponement request from either party, contingent upon the applicants' written agreement to indefinitely extend the 2-year limitation period provided in Section 1604 of the Revenue and Taxation Code, and to waive the 45 day notice requirement provided in Revenue and Taxation Code Section 1605.6.  However, if the applicant does not waive the 2-year limitation period and the 45 day notice requirement, then a first postponement request by either party may only be approved by the Board.  The Board, for good cause given, may approve any subsequent postponement request, or may continue any pending matter at any time, either on its own motion or at the request of the Assessor, the Applicant or any person interested in the matter.  If the Section 1604 2-year limitation period has not been indefinitely extended by the Applicant, the Board must take the Section 1604 timeline requirements into consideration in determining "good cause".
   
Section 16. The Administrator of the Assessment Appeals Board or his/her designee shall attend each meeting of the Board and maintain a record of all proceedings thereof as required by law.  The record of proceedings (hereinafter referred to as "Journal of Proceedings") shall be completed within two (2) business days following a meeting and placed on the next meeting agenda for the Board's review and approval.  In the absence of the same board panel composition, or a quorum of that board, the Chairperson who conducted the hearing may approve the Journal of Proceedings without a quorum of that same Board panel present.  Journals of Proceedings which have not been reviewed and either edited or approved by the Board panel or its Chairperson within 30 days of being placed on the agenda, may be forwarded to the Clerk of the Board of Supervisors for review and approval.  Journals that are placed before the Clerk of the Board of Supervisors for approval shall be noted as "not approved by the Assessment Appeals Board within 30 days".  A board panel that was unable to approve the Journal of Proceedings within the 30-day period shall be provided with a copy of the Journal(s) that was approved by the Clerk of the Board of Supervisors, and shall be permitted to amend the Journal(s) at a later date.
   
Section 17. The Administrator of the Assessment Appeals Board or his/her designee shall notify all board members of the date and time set for all meetings.
   

CHAPTER 4
AMENDMENT OF RULES
   
Section 18. Any rules may be amended, repealed or adopted at any time if the Board agrees by majority vote and the action is approved by the Board of Supervisors; provided, however, such action shall not affect any application already filed.
   

CHAPTER 5
MISCELLANEOUS
   
Section 19. The latest edition of Roberts Rules of Order shall be the authority in all matters not covered by these Procedural Rules.
   
Section 20. All applications received by the Assessment Appeals Board within the appropriate filing period must be reviewed for completeness by the Administrator or his/her designee and returned to the Applicant if there are necessary corrections and/or completions as quickly as possible within reason.  The Applicant must correct and/or complete and return the application to the Board no later than thirty (30) days following the postmarked date the application is returned to the Applicant for correction.  Incomplete applications not returned to the Board within the 30 day period will not be accepted.  When a corrected or completed application has been finally accepted by the Administrator, the date of the application will be deemed to be the date of the original filing of the application.  An application filed without payment of the filing fee will not be accepted unless a verified statement is attached to the application stating that filing fee is waived pursuant to Section 2B.9 of the San Francisco Administrative Code and explaining the reason for the waiver.
   
Section 21. When an application has been denied for lack of appearance, or, for good cause of which the board has been timely informed, the board may postpone the hearing.  If the application was denied for lack of appearance by the Applicant, the board will reconsider the denial where the Applicant furnishes evidence of good cause for the failure to appear or to make a timely request for postponement and files a written request for reconsideration within 30 days from the date of mailing of the notification of denial due to lack of appearance.
   
Section 22. The Board shall hold meetings open to the public and encourage the participation of interested persons.  Each person wishing to speak on an item before the Board shall be permitted to be heard once for up to three minutes.  Each notice and agenda for regular meetings shall provide an opportunity for members of the public to directly address the Board on items of interest to the public that are within the Board's jurisdiction.  The Public Comment opportunity shall appear on the agenda before any applications are heard; except, at the Chairperson's discretion, Public Comment can be heard later in the agenda for any good cause.  When it appears that an item may elicit considerable public comment, the Chairperson may, at the Chair's sole discretion, ask those who desire to speak to sign up on a sheet, provided by the Clerk of the Assessment Appeals Board.  Speakers will be called for comment in the order in which they signed the sheet.  Members of the public, who do not elect to sign or do not wish to give their name, may give comment after those who did sign have had an opportunity to comment.  Except for the actions taken at lawful closed sessions or deliberation, any action taken at other than a public meeting shall be void.  Closed sessions including deliberations may be held in accordance with applicable state statues and ordinances of the Board of Supervisors.
   
For additional information regarding Assessment Appeals Board rules and procedures, see San Francisco Administrative Code Chapter 2B