Sec. 22-90. - Authority for seizure and sale.

Tax delinquent property seized by the tax collector pursuant to Revenue and Taxation Code, Section 2951 et seq., may be sold only in accordance with this chapter.

(Ord. No. 465, § 1, 12-1-87)

Sec. 22-91. - Right to administrative hearing—Assessee entitled.

The assessee of property shall be entitled to an administrative hearing following seizure by the tax collector. The seized property may not be sold unless either an administrative hearing pursuant to this chapter has been held or the assessee has waived the right to such hearing as provided in section 22-97.

(Ord. No. 465, § 1, 12-1-87)

Sec. 22-92. - Same—Notice.

Whenever the tax collector seizes property, a notice of the seizure shall be given to the assessee of such property. The seizure notice shall be accompanied by a further notice advising the assessee that:

(1)

The assessee has the right to petition for an administrative hearing to be held prior to the sale of the property;

(2)

The petition must be filed with the tax collector within 15 calendar days of the date of personal delivery of the seizure notice on the assessee or the date of mailing of such notice as provided in section 22-93; and

(3)

If a petition is timely filed, the tax collector shall not sell the property prior to completion of the hearing.

(Ord. No. 465, § 1, 12-1-87)

Sec. 22-93. - Notice of seizure.

The notice of seizure shall be personally served on the assessee or delivered to the assessee by sending the document by United States mail directed to the assessee at both:

(1)

The latest address of the assessee on file in the records at the tax collector's office; and

(2)

The address at which the property was seized, but only if this address is different from the address determined under subsection (1).

(Ord. No. 465, § 1, 12-1-87)

Sec. 22-94. - Contents of petition.

The petition for an administrative hearing must contain the following:

(1)

The name and mailing address of the petitioner;

(2)

A description of the property seized and the date of seizure;

(3)

Basis upon which the proposed sale of the seized property is challenged; and

(4)

A declaration by the assessee under penalty of perjury that the statements made in such petition are true and correct.

(Ord. No. 465, § 1, 12-1-87)

Sec. 22-95. - Seizure of personal property from a third person or financial institution.

When seizure of personal property of the assessee is made from the possession or control of a third person or financial institution, the following procedures shall apply:

(1)

The third person or financial institution shall deliver or pay to the tax collector any of the assessee's property seized which is in the possession or under the control of the third person or financial institution at the time of the seizure.

(2)

Notice of seizure and notice of administrative hearing as provided in sections 22-92 and 22-93 shall be served personally on the assessee and third person or financial institution or shall be delivered by sending the notices by United States mail directed to the assessee and to the third person or financial institution in the same manner as prescribed in section 22-93

(3)

The third person or financial institution shall be entitled to an administrative hearing, provided that timely petition for a hearing is filed as required by section 22-92

(4)

Seizure of the personal property of the assessee from a financial institution may be made only if the deposit account or safe deposit account is in the name of the assessee alone or together with third persons. In such event, the third person on the deposit or safe deposit account shall be entitled to an administrative hearing in the same manner as the assessee, provided that a timely petition for a hearing is filed as required by section 22-92

(Ord. No. 465, § 1, 12-1-87)

Sec. 22-96. - Stay of sale.

The filing with the tax collector of a properly executed petition for administrative hearing shall have the effect of staying the sale of seized property by the tax collector until after the written decision provided for in section 22-101 is served upon the petitioner by mailing it to the mailing address given in the petition.

(Ord. No. 465, § 1, 12-1-87)

Sec. 22-97. - Waiver of right to administrative hearing.

A failure of the assessee, third person or financial institution to file a petition for administrative hearing pursuant to this chapter within 15 calendar days of the date of personal delivery or the date of mailing of the seizure notice as provided in section 22-93 shall constitute a waiver of any right to an administrative hearing, in which case the tax collector may proceed to sell the property.

(Ord. No. 465, § 1, 12-1-87)

Sec. 22-98. - Hearing on petition.

The county administrative officer or his or her designee shall act as the hearing officer and shall conduct an administrative hearing on the petition. Upon receipt of the petition, the hearing officer shall set the date for the hearing. Written notice of the time and place set for the hearing shall be mailed to the petitioner at the address indicated on the petition for hearing at least ten calendar days prior to the date set for the hearing.

At the hearing, the petitioner shall first present evidence and arguments in opposition to the proposed sale. The tax collector may then present evidence and arguments in support of the sale. Each party shall be afforded an opportunity to rebut evidence presented by the other party.

(Ord. No. 465, § 1, 12-1-87)

Sec. 22-99. - Continuance of hearing.

The hearing officer may continue the hearing for up to ten days upon request of the petitioner. A continuation will be granted at the request of the tax collector for up to five days.

(Ord. No. 465, § 1, 12-1-87)

Sec. 22-100. - Scope of hearing on petition for post-delinquent seizure of property.

The scope of the administrative hearing on the petition shall be limited to one or more of the following issues:

(1)

Whether the assessee is the correct assessee as defined in Revenue and Taxation Code Section 405;

(2)

Whether the taxes are still unpaid; and

(3)

Whether the assessee has an interest in the seized property.

A claim of overvaluation of the assessment on which the taxes have been levied is not within the scope of the hearing.

(Ord. No. 465, § 1, 12-1-87)

Sec. 22-101. - Decision of hearing officer.

The decision of the hearing officer shall be final and shall be in writing and mailed to the petitioner at the address indicated on the petition for hearing by first class mail within ten working days following the hearing. If the hearing officer fails to mail his decision within ten working days following the hearing, the tax collector shall be required to release the property. Should the hearing officer make and mail his decision upholding the tax collector's right to sell after the passage of ten working days following the hearing, the released property may again be seized and sold without further hearings. If the hearing officer rules in favor of the petitioner, the seized property shall be promptly released.

(Ord. No. 465, § 1, 12-1-87)

Secs. 22-102—22-109. - Reserved.