Butte County |
Code of Ordinances |
Chapter 21. TAXATION |
Article VII. Hearing Procedures Prior to Sale of Property Seized by Tax Collector |
§ 21-93. Required contents of petition for administrative hearing.
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 said petition are true and correct;
(e)
Execution of said petition by the assessee.
(Ord. No. 1847, § 1, 7-26-77)