Process to Request a Hearing
- Request for a Hearing
Within 45 days from the date of service of an assessment or 15 days for all monthly tax assessments, the taxpayer may appeal the assessment by requesting, in writing, a hearing before the Assessment Review Officer. The request should be directed to the Director of Finance and should state the basis or bases for the request.
A hearing date shall be set no later than 90 days from date of application. Notice of the time and place of the hearing shall be mailed to the taxpayer no later than 15 days before the hearing date.
- Submission of Position Papers
After an appeal has been filed, the taxpayer may request a copy of the audit work papers and summaries, if copies have not been previously supplied.
The Assessment Review Officer must receive the position papers and supporting documents and/or evidence of each party at least 15 days after the postmark date of the notification of hearing. The Assessment Review Officer will provide each party the position papers of the other party.
At the hearing, the taxpayer and the representative of the Office of Finance will orally present their evidence, as they believe to be relevant to their respective positions.
Either of the parties and the Assessment Review Officer may rebut or seek clarification from any of the parties. Additional documents or evidence on the issues raised in the position papers may need to be submitted by either party on a date agreed upon during the hearing. Additional documents or evidence should be submitted to the Assessment Review Officer, who may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence.
Postponement of the hearing shall be at the sole discretion of the Assessment Review Officer and normally only for compelling reasons such as death, sickness, fire, etc. Any request for postponement by the taxpayer or the representative of the Office of Finance shall be in written form addressed to the Assessment Review Officer (see Page 8) and shall include a statement and evidence of the reasons supporting postponement. An approval or disapproval shall be communicated in writing to the party seeking postponement no later than 5 days before the hearing. If the request for postponement is approved, a new notice of hearing shall be mailed to the taxpayer no later than 15 days before the new hearing date. The taxpayer and the representative of the Office of Finance must submit the position papers and supporting documents and/or evidence of each party at least 15 days after the postmark date of the new notification of hearing.
- Decision of the Assessment Review Officer
The Assessment Review Officer may affirm the assessment, decrease the assessment or increase the assessment, but any increase must be asserted on behalf of the City before or during the hearing. The Assessment Review Officer shall inform the taxpayer in writing of the decision on the case in the same form and in the same manner as the notice of assessment, normally, within 90 days from the date of final hearing before the Assessment Review Officer.
- Exhaustion of Administrative Officer
The taxpayer may appeal the decision of the Assessment Review Officer, but is not required to do so. If the taxpayer does not appeal the decision of the Assessment Review Officer, the taxpayer shall be deemed to have exhausted the administrative proceedings provided by LAMC Section 21.16.