§ 64-8.406. Appeals.

(a)

Filing.

(1)

Appeals of the amount of the special tax for fire protection and prevention services for a parcel, or of any component of the tax, must be made by written application of the taxpayer to the district's board of fire commissioners and must be received at the district's administrative headquarters, Moraga, California, no later than the 31st of December following receipt of the tax bill for the first installment of secured roll taxes.

(2)

Any such appeal must set forth all facts upon which the taxpayer contends that the taxes should be reduced. Any such appeal also must give the mailing address of the taxpayer, must specify by precise address or assessor's parcel number the location of the parcel for which the taxes are being appealed, and must contain a statement made under penalty of perjury that the facts set forth in the application are true.

(3)

If the district's staff and the appealing taxpayer do not agree on a resolution of the issue(s) presented by the appeal, an application which complies with the requirements stated above shall be set for hearing before the board of fire commissioners of the district as soon as reasonably possible, and notice of such hearing shall be mailed to the appealing taxpayer at least two weeks in advance of the hearing.

(4)

Filing of an appeal is not grounds for failing to timely pay the entire amount of taxes specified as due on the tax bill.

(5)

If taxes are reduced or increased as a result of the decision of the commissioners, the taxes shall be refunded or collected, insofar as feasible, in the same manner as secured roll ad valorem property taxes are refunded or collected after assessment appeals board hearings.

(b)

Hearing.

(1)

The taxpayer or his designated representative may, but need not, be present at the hearing. If present, the taxpayer or his designated representative may present any relevant evidence and may be examined under oath by the district's representative and the commissioners. The district's representative may also present any relevant evidence and be examined under oath by the taxpayer, or his designated representative, and the commissioners. The burden of proof of any factual question shall be on the taxpayer.

(2)

Within forty days after the hearing, the commissioners, by majority vote, shall determine what (if any) component of the tax bill shall be reduced or increased, and by how much. If taxes are to be reduced or increased as a result of the decision of the commissioners, the taxes shall be refunded or collected, insofar as feasible, in the same manner as secured roll ad valorem property taxes are refunded or collected after assessment appeals board hearings.

(Ord. 80-19 Art. 5).