Chapter 2.98
ASSESSMENT APPEALS BOARD

Sections:

2.98.010    Established—Statutory authority.

2.98.020    Membership.

2.98.030    Term of office.

2.98.040    Organization and procedures—Compensation.

2.98.050    Powers and duties.

2.98.010 Established—Statutory authority.

Assessment Appeals Boards are established under the authority of Section 16 of Article 13 of the Constitution of the State, and Revenue and Taxation Code Section 1620 et seq. [Ord. 5046 § 1, 2009; Ord. 2241, 1976; prior code § 3.09.010].

2.98.020 Membership.

(A)    There shall be two Assessment Appeals Boards. Each Board shall consist of three members, residents of the County, appointed on an at-large basis by the Board of Supervisors. The Board of Supervisors may appoint alternate members for each Assessment Appeals Board. Whenever any regular member of the board is temporarily unable to act as a member of the Board, an alternate member may sit on the Board and shall have the same authority to act as a regular member. (Revenue and Taxation Code Section 1622.5.)

(B)    A person shall not be eligible for nomination for membership on an Assessment Appeals Board unless he or she has a minimum of five years’ professional experience in this State as one of the following: certified public accountant or public accountant, licensed real estate broker, attorney, property appraiser accredited by a nationally recognized professional organization, or is a person who the nominating member of the Board of Supervisors has reason to believe is possessed of competent knowledge of property appraisal and taxation. (Revenue and Taxation Code Section 1624.)

(C)    No person shall be qualified to be a member of an Assessment Appeals Board who has, within three years immediately preceding his or her appointment to the board, been an employee of an assessor’s office. (Revenue and Taxation Code Section 1624.1.) [Ord. 5046 § 2, 2009; Ord. 2241, 1976; prior code § 3.09.030].

2.98.030 Term of office.

Each member shall serve for a term of three years, beginning on the first Monday in September. [Ord. 3620 § 16, 1985; Ord. 2241, 1976; prior code § 3.09.040].

2.98.040 Organization and procedures—Compensation.

(A)    County Staff. The Clerk of the Board of Supervisors shall be the Clerk of the Assessment Appeals Boards and keep a record of their proceedings. (Revenue and Taxation Code Section 1628.)

(B)    Attendance of Meetings by Assessor. The Assessor, in person or deputy, shall attend all meetings of the Assessment Appeals Boards and may make any statement or produce evidence on matters before the Boards. (Revenue and Taxation Code Section 1610.2.)

(C)    Staff Consultation. The County Counsel shall provide legal advice to the Boards as required by law.

(D)    Meetings. Annually, on the third Monday in July, the Assessment Appeals Boards shall meet to equalize the assessment of property on the local roll. They shall continue to meet for that purpose, from time to time, until the business of equalization is disposed of. (Revenue and Taxation Code Section 1604(b).)

(E)    Compensation. Each member of an Assessment Appeals Board shall receive as compensation for services the sum of $75.00 for each day the member is in attendance at a Board meeting. [Ord. 5046 § 3, 2009; Ord. 2241, 1976; prior code § 3.09.050].

2.98.050 Powers and duties.

The Boards shall equalize the values of all property on the local assessment roll by adjusting individual assessments. (Section 16, Article 13, Constitution of the State of California.) [Ord. 5046 § 4, 2009; Ord. 2241, 1976; prior code § 3.09.020].