If requested in writing by a party up to or at the commencement of any hearing on an application for a reduction in assessment, written findings of fact of the County Board of Equalization shall be made unless the party requesting findings abandons the request and waives findings at the conclusion of the hearing. Written findings of fact shall be made notwithstanding such waiver if the other party at the time of such waiver orally or in writing renews the request. (Ord. 479, eff. 12/16/76; Prior code § 11101.1)