When taxpayers in Los Angeles County believe their property has been improperly valued, leading to higher taxes, they have the option to file an assessment appeal. This process allows a property owner to challenge the assessed value of their property, aiming for a reduction in taxes. However, there are situations where an appellant might find it necessary to delay their hearing. This is where the AAB104 form comes into play. It's a crucial document issued by the County of Los Angeles Assessment Appeals Board, located within the Kenneth Hahn Hall of Administration. Specifically, it serves as a Waiver and Agreement for Postponement of Hearing on Assessment Appeals Application. By signing this form, an applicant agrees to postpone the scheduled hearing on their assessment appeal. More importantly, the form includes an agreement to waive the right to have the appeal heard within the typical two-year period mandated by subdivision (c) of Section 1604 of the California Revenue and Taxation Code. Nevertheless, it provides a provision for the applicant to eventually cancel this waiver, outlining the steps to do so, and clarifies how swiftly the board must act upon receiving a cancellation notice. The AAB104 form embodies the formal agreement between the taxpayer and the Assessment Appeals Board, detailing the conditions under which the hearing can be postponed and later rescheduled. Understanding the implications of signing this document is essential for any property owner navigating the appeals process, ensuring they maintain their rights while strategically delaying their hearing.
| Question | Answer |
|---|---|
| Form Name | Form Aab104 |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | AAB104 lacaab form |
COUNTY OF LOS ANGELES
ASSESSMENT APPEALS BOARD
B4 KENNETH HAHN HALL OF ADMINISTRATION, 500 WEST TEMPLE STREET
LOS ANGELES CALIFORNIA 90012
PHONE (213)
WAIVER AND AGREEMENT FOR POSTPONEMENT OF HEARING
ON ASSESSMENT APPEALS APPLICATION
APPLICATION NUMBER:
APPLICANT’S NAME:
AGENT/ATTORNEY: ____________________________________________________
(PRINT NAME AND TITLE, IF APPLICABLE)
I hereby agree to a postponement of hearing on the application specified above which encompasses the following Assessor’s parcel/bill number(s):
I hereby agree to waive my right to have the
I understand and agree that, upon receipt of the termination notice, the Assessment Appeals Board shall hear and decide the
I understand and agree that the Assessment Appeals Board may set the
____________________________________________________________________________________
Signature
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Attorney’s/agent’s firm name (if applicable)
___________________________________________________________________________________
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City |
State |
Zip Code |
_(______)______________________________ |
______________________________________ |
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Date |
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FOR AAB USE ONLY
The Assessment Appeals Board agrees to the postponement of hearing and the Clerk will set the application for hearing at a later date and notify the applicant or his/her agent in writing no less than ten (10) days prior to the hearing.
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Deputy Clerk |
Date |
AAB104 Rev. 02/09