Calaveras County Municipal Code Ch. 2.46 Assessment Appeals Board

Footnotes:

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Editor's note— Ord. No. 2999, §§ 2—6, adopted September 27, 2011, added Chapter 2.46, §§ 2.46.010—2.46.050 to read as herein set out. The former Chapter 2.46 pertained to similar subject matter and derived from Ord. No. 2966, §§ 2—6, adopted July 28, 2009, which sunset by its own terms on September 5, 2011.

Pursuant to Section 16 of Article 13 of the Constitution of the State of California and Revenue and Taxation Code Section 1620 et seq., one separate assessment appeals board is created.

(Ord. No. 2999, § 2, 9-27-2011)

A. The assessment appeals board shall consist of five members appointed directly by the board of supervisors. The five members need not correspond to supervisorial districts.

B. All assessment appeals hearings shall be before three of the appointed members and the conduct and conditions of hearings shall be governed by Revenue and Taxation Code Section 1620, et seq.

(Ord. No. 2999, § 3, 9-27-2011)

A. Each member of the assessment appeals board shall receive compensation for his or her services as set forth per a resolution adopted by the board of supervisors.

B. Each member of the assessment appeals board shall be reimbursed for out-of-county expenses incurred in the discharge of his or her duties.

(Ord. No. 2999, § 4, 9-27-2011)

County counsel or a designated assistant or deputy shall provide legal advice to the assessment appeals board and recommend the use of outside counsel when necessary in connection with litigation matters. Counsel shall be present at assessment appeals hearings when findings of facts are requested by any applicant or when requested by the board.

(Ord. No. 2999, § 5, 9-27-2011)

Editor's note— Ord. No. 3032, § 1, adopted July 22, 2014, repealed § 2.46.050, which pertained to termination and derived from Ord. No. 2999, adopted September 27, 2011.