This chapter shall apply to fees charged by the county for services performed by county officers in connection with the preparation of written findings of fact for assessment appeals hearings. (Ord. 538 (part), 1991).

Revenue and Taxation Code Section 1611.5 provides that the county may charge a reasonable fee to cover the county’s expense of preparing written findings of fact in connection with assessment appeals hearings, up to a maximum of ten dollars per parcel or a total of fifty dollars for findings covering multiple parcels involving the same owner or issues. Government Code Section 54985 provides that notwithstanding any other provision of law which prescribes an amount or otherwise limits the amount of a fee or charge which may be levied by a county, a county board of supervisors shall have the authority to increase any such fee or charge in the amount reasonably necessary to recover the cost of providing any product or service. The fee or charge may reflect the average cost of providing the product or service. The auditor-controller has reviewed this matter and determined that a fee of one hundred dollars per parcel, not to exceed three hundred dollars for findings covering multiple parcels involving the same owner or issues, should be charged to recover one hundred percent of the average cost of preparing written findings of fact in such hearings. (Ord. 538 (part), 1991).

A fee of one hundred dollars per parcel, not to exceed three hundred dollars for findings covering multiple parcels involving the same owner or issues, shall be charged in all assessment appeals hearings where written findings of fact are requested. (Ord. 538 (part), 1991).