§ 4.28.125. Application for valuation reduction—Hearing.

No reduction shall be made in the valuation of property, unless the person affected thereby, or his agent, makes and files with the board of equalization on or before the Friday preceding the 2nd Monday in July, in each year, a verified written application therefor, showing the facts upon which it is claimed such reduction should be made; provided that the time within which such verified written application must be filed shall not apply to assessments made under the provisions of Sections 4.28.130 and 4.28.135. Before the board of equalization grants the application or makes any reduction applied for, it must first examine on oath the person or agent making the application touching the value of the property in question. No reduction shall be made unless the person or his agent making the application attends and answers all questions pertinent to the inquiry. Upon hearing the application, the board of equalization may subpoena such witnesses, hear and take such evidence in relation to the subject pending as in its discretion it may deem proper, and during the session of the board of equalization the city assessor, tax and license collector and any deputy whose testimony is needed, must be present and may make any statement or introduce and examine witnesses on questions before the board. When the assessment list or roll has been equalized it shall be returned to the city controller.

(Ord. 5114 § 1 (part), 1973: Ord. 3235 § 8, 1935: Ord. 3108 § 23, 1933)