Alameda County Municipal Code Ch. 2.66 Assessment Appeals Board

Pursuant to Section 16 of Article XIII of the Constitution, and Division 1, Part 3, Chapter 1, Article 1.5 of the Revenue and Taxation Code, assessment appeals boards are hereby created within the department of the board of supervisors of the county.

(Prior admin. code § 5-38.01)

The assessment appeals boards created hereby shall be designated as Assessment Board No. 1, Assessment Board No. 2, and Assessment Board No. 3.

(Ord. 99-44 § 1: prior admin. code § 5-38.02)

A. Each of the three assessment appeals boards shall consist of five members appointed by majority vote of the board of supervisors. Three nominations for appointment shall be made by each of the five county supervisors.

B. Term of office shall be three years commencing the first Monday in September except that for each assessment appeals board, no more than two of the five members' terms shall expire in the same year. Except as otherwise provided by law, upon expiration of the term of office of any member of the assessment appeals board the member whose term has expired shall continue to serve until such time as a new member takes office.

C. An assessment appeals board shall only act as a three member panel, designated from time to time by the clerk of the assessment appeals board. The clerk may assign a member from one board to serve temporarily as a member of the other board.

(Ord. 99-44 § 2: prior admin. code § 5-38.03)

As used herein, the term "assessment appeals board" includes the plural.

(Prior admin. code § 5-38.03.5)

Pursuant to the provisions of Section 1624.2 of the Revenue and Taxation Code as presently written or amended, no assessment appeals board member shall knowingly participate in any proceeding wherein the member has an interest in either the subject matter of, or a party to, the proceeding of such nature that it could reasonably be expected to influence the impartiality of his or her judgment in the proceeding. This section shall in no way effect the applicability of laws pertaining to conflict of interest generally.

The compensation of members of the assessment appeals board shall be as specified in the salary ordinance.

(Ord. 95-26 § 1 (part): prior admin. code § 5-38.03.6)

A person shall not be eligible for nomination or appointment as an assessment appeals board member unless he or she meets the qualifications as set forth in Section 1624.05 of the Revenue and Taxation Code as presently written or amended. Those qualifications are, at present, a minimum of five years' professional experience in the state of California as one of the following: certified public accountant or public accountant, licensed real estate broker, attorney, or property appraiser accredited by a nationally recognized professional organization.

No person shall be qualified to be an assessment appeals board member who has, within three years immediately preceding his or her appointment, served as a legal representative for, or was employed by, the county.

It shall be the duty of the assessment appeals board to equalize the valuation of the taxable property within the county for the purposes of taxation in the manner and subject to the limitations contained in Section 16 of Article XIII of the Constitution.

(Ord. 95-26 § 1 (part): prior admin. code § 5-38.04)

The compensation of members of the assessment appeals board shall be as specified in the salary ordinance.

(Prior admin. code § 5-38.05)

A majority of the members of the assessment appeals board constitutes a quorum for the transaction of business. No act of the board shall be valid or binding unless a majority of all the members concur therein.

(Prior admin. code § 5-38.06)

The clerk of the board of supervisors is clerk of the assessment appeals board and the assessment appeals board administrator.

(Prior admin. code § 5-38.07)

The clerk of the assessment appeals board and the assessment appeals board administrator shall perform those duties prescribed for the clerk of the assessment appeals board in Article 1.5 (commencing with Section 1620) of Chapter 1, Part 3, Division 1 of the Revenue and Taxation Code; and shall:

A. Appoint all employees in the department of the board of supervisors who are to perform any duties in connection with the assessment appeals board proceedings;

B. Fix the time and place of sessions of such assessment appeals board;

C. Calendar all petitions or applications to be heard by the assessment appeals board and notify all petitioners of the time and place fixed for such hearings;

D. Perform any administrative function deemed necessary by the assessment appeals board, including but not limited to the approval of stipulations which have been agreed to by both the petitioner and county assessor and any other administrative function deemed necessary by the assessment appeals board.

(Ord. 95-26 § 1 (part): prior admin. code § 5-38.08)

The functions of the boards are (A) to increase or lower individual assessments in order to equalize assessment on the local tax assessment roll, (B) to review, equalize and adjust penal and escaped assessment on that roll, and (C) to exercise the powers specified in Revenue and Taxation Code Section 1613. The board acts in a judicial capacity and may act only on the basis of evidence. The board has no legislative power and no jurisdiction to grant exemptions or to consider charges that the assessor has improperly denied claims for exemption from property taxes.

(Prior admin. code § 5-38.09)

Those members of the assessment appeals board who also meet the qualifications necessary for appointment to the position of hearing officer pursuant to Administrative Code Section 2.116.020, may hear and decide all of the legal matters within and in excess of the jurisdiction of the hearing officer, as set forth in Administrative Code Section 2.116.060(A) and (B), and within the powers generally confirmed upon assessment appeals boards pursuant to the Revenue and Taxation Code. Issues which relate only to valuation shall not be heard by the board, under this section, unless stipulated to by the parties to the assessment appeal.

(Ord. 98-26 § 1 (part))

Except as hereinafter provided, Article 1 of Subchapter 3 of Chapter 1 of Title 18 of the Administrative Code of the state as amended, or as hereafter amended, is hereby adopted as the rules of procedure for hearings before the assessment appeals board.

(Prior admin. code § 5-38.10)

The board may request legal advice from the county counsel. The board is not bound to follow such advice, but must make its own independent decisions.

(Ord. 96-75 § 1 (part): prior admin. code § 5-38.11)

All proceedings of the assessment appeals board shall be recorded unless the applicant requests a stenographic reporter. The stenographic reporter shall be at the expense of the applicant. If the applicant desires the clerk to arrange for a reporter, the request shall be submitted to the clerk in writing at least five days before the hearing. Any person may purchase a transcript of the proceedings upon payment of a reasonable fee.

(Prior admin. code § 5-38.12)

On application in which the issues include whether property has been subject to a change in ownership as defined in Chapter 2 of Part 0.5 of the Revenue and Taxation Code (commencing with Section 60) or has been newly constructed as defined in Chapter 3 of Part 0.5 of the Revenue and Taxation Code (commencing with Section 70), the board of supervisors shall, as to those issues, act as the county board of equalization.

(Prior admin. code § 5-38.13)

The Alameda County equalization hearing officers are hereby created pursuant to Section 1636 of the Revenue and Taxation Code to conduct hearings on certain assessment protests.

The following shall outline the scope of the equalization hearing officer:

A. Appointment. The county equalization hearing officers may be selected from the existing assessment appeals board membership or from those hearing officers appointed pursuant to Chapter 2.116 of the Administrative Code.

B. Conflict of Interest—Compensation. The county equalization hearing officers shall comply with Section 2.66.070.

C. Powers. The equalization hearing officers shall have the powers and duties as set forth in Article 1.7 of Chapter 1 of Part 3 of the Revenue and Taxation Code (Sections 1636, et seq.).

D. Jurisdiction. The equalization hearing officers shall have jurisdiction to conduct hearings on applications where:

1. The applicant is the assessee and has filed an application under Section 1603 of the Revenue and Taxation Code; and

2. The applicant has requested that the hearing be held before an equalization hearing officer; and

3. The property under consideration:

a. Is a single-family dwelling, condominium or cooperative, or a multiple-family dwelling of four units or less regardless of value; or

b. Has a total assessed value, as shown on the current assessment roll, that does not exceed one hundred thousand dollars ($100,000.00).

The equalization hearing officers shall not have the jurisdiction to hear matters that are within the exclusive jurisdiction of the hearing officers appointed pursuant to Chapter 2.116 of the Alameda County Administrative Code.

E. Filing of Applications. No hearing shall be commenced or maintained unless the applicant is the assessee and has filed a timely verified written application under Section 1603 of the Revenue and Taxation Code with the clerk of the board of supervisors. The application shall be on a form provided by the county and shall be filed in accordance with the law applicable to such application.

F. Hearings. Equalization hearings before the equalization hearing officers shall be conducted pursuant to Revenue and Taxation code provisions governing equalization proceedings by a county board of equalization or an assessment appeals board (Section 1601, et seq.).

(Ord. 98-26 § 1 (part); Ord. 95-26 § 1 (part): prior admin. code § 5-38.14)

An applicant shall pay a nonrefundable application processing fee of fifty dollars ($50.00) per parcel to the clerk of the board of supervisors at the time of filing an application. An applicant shall pay a separate fifty dollars ($50.00) per parcel processing fee for each application filed. An application shall not be valid until the fee is received. The processing fee shall be waived where the applicant demonstrates eligibility for a waiver of court fees and costs pursuant to California Government Code Section 68632.

(Ord. No. 2010-21, § 1, 6-8-10)