Type Regular
Objective Persuant to Alameda County Ordinance Code 2.116.010, the county hearing officers are hereby created to hear claims relating to assessments and taxation.
Established 1989-08-29
Authority Property Tax Legal Issues -The hearing officer may hear and decide all legal matters involving property taxes and which do not involve issues of valuation within the jurisdiction set forth herein. Legal matters relating to assessment appeals and beyond the jurisdiction of the hearing officer under Section 1637 will be heard and decided by a panel of the assessment appeals board, as set forth in Section 2.66.115 of the Administrative Code. Legal matters relating to property tax claims for refunds will be limited to the jurisdiction set forth in Section 2.116.060B. The decision of the hearing officer in assessment appeal matters is binding upon the taxpayer, the assessor, the assessment appeals board and the board of equalization, as provided under Revenue and Taxation Code Section 1640. The clerk of the board shall so inform the protesting party of the binding effect of the hearing officer's decision as set forth in Revenue and Taxation Code Section 1640. The decision is final when mailed to the parties by the clerk of the board. The decision of the hearing officer in property tax cases, heard pursuant to a claim for refund, is final as set forth in Section 2.116.140. Under these provisions of the Administrative Code, hearing officers do not have jurisdiction to equalize the valuation or otherwise determine the valuation of taxable property. The hearing officer shall not hear or decide claims for refunds following decisions by the assessment appeals board. Only the board of supervisors will determine such claims. If appointed by the Board of Supervisors as such, the hearing officers may also sit as members of the assessment appeals board as provided in Chapter 2.66 of the Administrative Code.
Agency/Dept Clerk of the Board
Location 1221 Oak Street, Suite 536    Oakland CA -b1. Oakla-nd    QIC: 20101
Staff Person Ms. Donna Brown Work: (510) 272-6343
Term (Seats) The term of office for hearing officers shall be for two years but shall automatically be renewed unless the hearing officer is notified of his or her removal thirty days in advance of the expiration of their term. In the event of a vacancy, the person selected to fill the vacancy shall serve the remainder of the unexpired term.
Meetings Bi-monthly, 9:00 a.m.; Location: 1221 Oak St., Suite 512, Oakland CA 94612
Qualifications The Hearing Officer must have a minimum of five years' professional experience in this state as a licensed attorney and the board of supervisors has reason to believe that the person is competent and knowledgeable about property tax assessments and county taxes, including property taxes. Approval of each hearing officer shall be in accordance with Revenue and Taxation Code Section 1623.1 and Administrative Code Chapter 2.66, Section 2.66.030 and shall serve at the pleasure of the board of supervisors. No person shall be qualified to be a hearing officer who has, within the three years immediately preceding his or her appointment, served as a legal representative for, or was employed by, the County.
Appointments Candidates recruited and screened by the Human Resource Services Department. Qualified Candidates are interviewed by a professional panel (Clerk of the Board, County Counsel, current or past hearing officer and/or a member of the Assessment Appeals Board. Final candidates are interviewed and appointed by the Board of Supervisors.