Contra Costa County Municipal Code Ch. 26-10 Assessment Appeals Board

Pursuant to Section 9.5 of Article 13 of the Constitution and Revenue and Taxation Code Sections 1620 ff., an assessment appeals board (tax appeals board) is created.

(Ord. 73-45 § 1 (part), 1973).

(a) Membership: The assessment appeals board shall consist of five members appointed directly by the board of supervisors, acting only by three-member panels designated from time to time by the clerk of the assessment appeals board. Approval of each member shall be by majority vote of the board of supervisors.

(b) Qualifications and Terms: The members' qualifications and terms of office shall be as provided by Revenue and Taxation Code Section 1620 et seq. The members shall be assigned terms in such a manner that the terms of no more than two offices shall expire in any one year.

(c) Alternates: The board of supervisors may directly appoint up to five alternate members to the assessment appeals board. Approval of each alternate member shall be by majority vote of the board of supervisors. If any regular member of the assessment appeals board is temporarily unable to act as a member of the assessment appeals board, an alternate member may sit on the assessment appeals board and shall have the same authority to act as a regular member.

(Ord. No. 2019-03, § II, 2-26-19; Ords. 84-62 § 1, 73-45 § 1 (part): R. & T.C. § 1622.1).

After January 1, 1975, the board of supervisors shall appoint members to the assessment appeals board upon the expiration of any term of office or the occurrence of a vacancy.

(Ords. 84-62 § 3, 74-57 § 1: R. & T.C. § 1623.1).

Anyone appointed to fill a vacancy on the assessment appeals board shall serve for the remainder of the unexpired term.

(Ords. 84-62 § 4, 80-20, 73-45: R & T.C. § 1623).

(a) Each member of the assessment appeals board shall receive compensation for the member's services as set by board of supervisors' resolution from time to time.

(b) Each member of the assessment appeals board shall also be reimbursed for mileage and other expenses reasonably and necessarily incurred in the discharge of the member's duties, as provided for regular county employees.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ords. 84-62 § 5, 74-57 § 2, 73-45).

Article 26-10.4. Powers and Procedures

The assessment appeals board shall constitute a board of equalization, with power to:

(1) Equalize the valuation of the taxable property in the county for the purpose of taxation in the manner provided for in Section 9 of Article 13 of the State Constitution;

(2) Review, equalize and adjust penal and escaped assessments on the roll; and

(3) Exercise the powers specified in Revenue and Taxation Code Section 1611. All general laws pertaining to country boards of equalization shall be applicable to the assessment appeals board.

(Ord. 73-45 § 1 (part), 1973).

(a) Article 1 of subchapter 3 of Chapter 1 of Title 18 of the California Administrative Code (including future amendments) and Revenue and Taxation Code Section 1620 ff. (including future amendments) are adopted as rules of procedure for hearings before the assessment appeals board.

(b) The assessment appeals board shall be subject to rules adopted by the board of supervisors in accordance with the provisions of Section 9.5 of Article 13 of the Constitution. These rules shall supplement the California Administrative Code, and in case of conflict, the latter shall govern.

(Ord. 73-45 § 1 (part), 1973).

The county counsel shall give legal advice to the assessment appeals board.

(Ord. 73-45 § 1 (part), 1973).

The clerk of the board of supervisors shall be the clerk of the assessment appeals board. The clerk of the board shall keep a record of its proceedings and shall perform the same duties in connection with its proceedings as the clerk is required by law to perform for the county board of equalization.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ord. 73-45 § 1 (part), 1973).

(a) The fee for filing and processing an application for changed assessment shall be an amount established by the board of supervisors in the assessment appeals board's fee schedule.

(b) The fee for the preparation of written findings of fact shall be an amount established by the board of supervisors in the assessment appeals board's fee schedule.

(Ord. No. 2011-12, § II, 5-24-11)

(Ord. No. 2019-22, § II, 7-30-19)