Del Norte County Municipal Code § 2.49 Del Norte County Appeals Board 2.49.10 Creation Of Assessment Appeals Board…

This chapter shall be known as the Del Norte County Assessment Appeals Board Ordinance.

Pursuant to the provisions of Section 16 Article XIII of the California Constitution and Section 1620 et. seq., of the California Revenue and Taxation Code, the Board of Supervisors of Del Norte County does hereby create an assessment appeals board.

The assessment appeals board is created in Del Norte County to constitute the County board of equalization that shall equalize the values of all property on local assessment roll by adjusting individual assessments. It shall be the duty of the assessment appeals board to exercise their powers in the manner and subject to the limitations specified by California law and adopted local rules.

The assessment appeals board shall consist of five members, but it shall only act as a three member panel designated from time to time by the clerk of the assessment appeals board pursuant to the authority of Section 1622.1 of the California Revenue and Taxation Code. All five members shall attend the annual meeting as described in Section 2.49.130 of the Del Norte County Code. However, only three member panels will hear actual assessment appeals.

A. The board of supervisors shall directly appoint the members of the assessment appeals board from qualified persons. Each member of the board of supervisors shall nominate one member to serve on the assessment appeals board. The nominee need not reside in the district of the nominating supervisor. Approval of each member shall be by majority vote of the entire board of supervisors.

B. Upon the expiration of any term of office or the occurrence of a vacancy on the assessment appeals board, the board of supervisors shall fill such vacancy by direct appointment. A member appointed to fill a vacancy during the term of a regular member shall serve for the remainder of the unexpired term. Only the supervisor of the district from which the appeals board member was nominated shall nominate a replacement to fill any vacancy and all vacancies shall be filled in the same manner as the original appointment.

A. A person qualifies to be appointed to the assessment appeals board pursuant to section 1624 of the California Revenue and Taxation Code, as may be amended. At the time of the adoption of this section, a person shall be eligible for nomination as an assessment appeal board member only if he or she meets the following qualifications: 1) has a minimum of five years professional experience in California as one of the following: a certified public accountant or public accountant, a licensed real estate broker, an attorney, a property appraiser accredited by a nationally recognized professional organization, a property appraiser certified by the Office of Real Estate Appraisers, a property appraiser certified by the State Board of Equalization; or 2) 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. No person shall be qualified to be a member of the assessment appeals board who has, within the three years immediately preceding his or her appointment, been an employee of the Del Norte County assessor's office.

B. New members of the assessment appeals board shall successfully complete a training course conducted by the State Board of Equalization prior to the commencement of his or her term, or as soon as reasonably practicable upon taking office and within the first year of their appointment. A member of the assessment appeals board who does not complete the training required by this section in the time permitted shall complete the training within sixty days of the date of the notice by the clerk advising the member that his or her failure to complete the training constitutes resignation by operation of law. If the member fails to comply within sixty days of the notice by the clerk, the member shall be deemed to have resigned his or her position on the board. Notwithstanding the provisions of this section, an assessment appeals board member may continue to retain his or her position on the board in order to complete all appeal hearings to which the member is assigned and which commenced prior to the date of resignation pursuant to this subdivision.

A. The term of office of members selected to serve on the assessment appeals board shall be for three years beginning on the first Monday in September. A member shall continue to serve as an assessment appeals board member until a vacancy for his or her position is filled. Vacancies shall be filled in the same manner as the original appointment for the unexpired portion of the term.

B. Upon the creation of the board, the first term of one member, selected by lottery, shall expire one year from the first Monday in September preceding the date of the creation of the board. The first terms of two members, selected by lottery, shall expire two years from the first Monday in September preceding the date of

the creation of the board. The first term of the remaining two members shall expire three years from the first Monday in September preceding the date of the creation of the board. After the initial term, all board members shall serve a three year term from the first Monday in September.

Assessment appeal board members shall serve at the will and pleasure of the board of supervisors. An assessment appeal board member may be removed from the assessment appeals board prior to the expiration of the term by a majority vote of the board of supervisors.

No member of the Assessment Appeals Board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in either the subject matter or is 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. Violation of this section shall be cause for removal.

Members of the assessment appeals board shall be compensated at the rate of one hundred dollars and no cents ($100.00) for each official meeting that the member attends.

A. The clerk of the board of supervisors, or designee, shall be the clerk of the assessment appeals board and shall keep a record of its proceedings. The clerk of the assessment appeals board shall fix the time and place for meetings of the assessment appeals board. He or she shall 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.

B. The county counsel, or his or her authorized deputy, shall serve as legal advisor to the assessment appeals board and shall attend meetings and hearings upon request.

All proceedings of the assessment appeals board shall be conducted in accordance with California Revenue and Taxation Code, the State Board of Equalization Property Tax Rules, the California Code of Regulations and such local rules as the board of supervisors may adopt.

All fees and costs applicable to assessment appeals board applications and proceedings shall be set from time to time by the board of supervisors.

Upon the creation of the assessment appeals board a meeting shall be set within sixty days of the members appointments by the board of supervisors. The board shall not conduct any hearings on pending appeals at that meeting (nor shall the clerk schedule any such hearings for that meeting). Rather, the board shall simply review its docket of pending appeals, consider any proposed stipulations of value that may have been reached at that point between the Assessor and taxpayers, receive training on California law and local rules as may be necessary, and schedule such additional board meetings as may be necessary to hear appeals in which no

stipulations have yet been reached. Accordingly, the Assessor, or his or her representative, and the board’s counsel shall appear at this meeting, but neither taxpayers nor their representatives shall be required to appear. In scheduling hearing dates, the board shall allow sufficient time for the clerk to provide legal notice of those hearings in accordance with Property Tax Rule 307 (18 California Code of Regs 307). The clerk will ensure that there is a panel of three assessment appeal board members that will sit for each scheduled hearing. Annually thereafter, pursuant to Revenue and Taxation Code section 1604, this meeting shall be held on the third Monday in July. The assessment appeals board shall continue to meet for scheduled hearings until the business of equalization is disposed of.

A. Hearings shall be open and public except that, upon conclusion of the taking of evidence, the assessment appeals board may deliberate in private in reaching its decision.

B. The business of the assessment appeals board shall be conducted in compliance with applicable Revenue and Taxation Code provisions set forth in Division 1, Part 3, Chapter 1, Articles 1 and 1.5, Sections 1601-1630, as may be amended from time to time, applicable Property Tax Rules duly adopted by the California State Board of Equalization codified in the California Code of Regulations and from any local assessment appeals board rules duly adopted by the board of supervisors that do not conflict with said State laws and regulations.

C. Multiple hearings may be scheduled for one meeting of the assessment appeals board.