Butte County Municipal Code Art. IV Assessment Appeals Board

* Amendment note—Ord. No. 1114, enacted Sept. 22, 1970, added Article IV, §§ 21-50—21-57, to this Code. The editors did not codify § 21-57 inasmuch as it provided that invalidity of any portion of the ordinance should not affect the validity of any other portion of the ordinance.

(a) Pursuant to the authority granted under Section 9.5 of Article 13 of the Constitution of the State of California and Revenue and Taxation Code Section 1620 et seq., there is established in the County of Butte an assessment appeals board.

(b) The assessment appeals board shall be the local board of equalization authorized to carry out the functions enumerated in Property Tax Rule 302, 18 CCR Section 302, and shall hear applications for a reduction in assessment due to change in ownership or new construction as specified in Revenue and Taxation Code Section 1605.5.

(Ord. No. 1114, 9-22-70; Ord. No. 3928, § 1, 2-28-06)

The board shall consist of three (3) members directly appointed by the board of supervisors pursuant to the provisions of section 1622.1 of the Revenue and Taxation Code. As many alternate members as are necessary shall be appointed by the board of supervisors to said assessment appeals board.

(Ord. No. 1114, 9-22-70)

The term of office and the manner in which vacancies are filled shall be in accordance with Revenue and Taxation Code section 1623.

(Ord. No. 1114, 9-22-70; Ord. No. 2560, § 1, 10-21-86)

No person shall be qualified or appointed to the assessment appeals board who has been an employee of any assessor's office within the past three (3) years. The qualifications for appointment on the assessment appeals board shall be equal to that provided in section 1624 of the revenue and Taxation Code or any subsequent amendment thereto.

(Ord. No. 1114, 9-22-70)

The rules of notice and procedure, including all rules of evidence, for proceedings before the assessment appeals board shall be as provided by resolution of the board of supervisors. A copy of the rules and of any amendments thereto shall be provided by the clerk, free of charge to all persons filing applications for relief from the assessment appeals board. Matters not covered in the rules on file with the clerk shall be decided by the majority of the assessment appeals board. Any amendment to the resolution specifying rules of notice and procedure shall apply to any matter pending before the assessment appeals board on the effective date of the amendment with the exception that no such amendment shall be construed in a manner that would require a resetting of any application notice for hearing on or before the effective date of the amendment. Unless otherwise specified by resolution, all rules and all amendments thereto shall take effect immediately.

(Ord. No. 1114, 9-22-70; Ord. No. 1180, § 1, 6-29-71)

The assessment appeals board shall convene and organize as soon as convenient after the effective date of this article and the appointment of board members. The assessment appeals board shall select a chairman who shall be an attorney, provided an attorney is appointed to the board. The chairman shall rule on all questions of evidence and procedure; however, any of his rulings are subject to reversal by majority vote of the board.

(Ord. No. 1114, 9-22-70)

Each board member shall be paid one-hundred fifty dollars ($150.00) for each day the Assessment Appeals Board is in session for four (4) hours or more. Each board member shall be paid seventy-five dollars ($75.00) for each day the Assessment Appeals Board is in session for less than four (4) hours. When an alternate member is sitting on the Assessment Appeals Board he shall receive the same compensation as a regular board member and provided further that no compensation shall be paid to any board member unless the particular board member is actually sitting on the Assessment Appeals Board while in session. Necessary travel expenses shall be paid as determined by the Board of Supervisors.

(Ord. No. 1114, 9-22-70)

(Ord. No. 4130, § 2, 9-12-17)

The board of supervisors may appoint one or more assessment hearing officers pursuant to Article 1.7 of Chapter 1, Part 3, Division 1 of the Revenue and Taxation Code (commencing with Section 1636). Such assessment hearing officer or officers shall conduct hearings at places in Butte County designated by the board of supervisors and shall be compensated at the same rates specified in Section 21-56 for assessment appeals board members.

(Ord. No. 1360, § 1, 6-19-73)