El Dorado County Municipal Code Art. II County Assessment Appeals Board

Footnotes:

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State Law reference— Authority of County Board of Supervisors to create Assessment Appeals Boards, Revenue and Taxation Code § 1620 et seq.

There is established an Assessment Appeals Board for the County, pursuant to California Constitution, Article XIII, Section 16, and Revenue and Taxation Code § 1601 et seq. This article shall be known as the County Assessment Appeals Board Ordinance.

(Code 1997, § 2.28.010)

One Assessment Appeals Board has been created in the County to constitute the County Board of Equalization that shall equalize the values of all property on the 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 State law.

(Code 1997, § 2.28.020)

The Assessment Appeals Board shall consist of five members but the Assessment Appeals Board 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 Revenue and Taxation Code § 1622.1.

(Code 1997, § 2.28.030)

A. The County Board of Supervisors shall directly appoint members of the Assessment Appeals Board from those qualified persons nominated by members of the Board of Supervisors. Approval of each member shall be by majority vote of the 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 office or vacancy by direct appointment. Anyone appointed to fill a vacancy during the term of a regular member shall serve for the remainder of the unexpired term.

(Code 1997, § 2.28.040)

State Law reference— Alternative selection procedure for five-member Assessment Appeals Board, Revenue and Taxation Code § 1622.1.

A. A person shall be eligible for nomination for membership only if he or she meets the requirements in Revenue and Taxation Code § 1624, as it now reads or may thereafter be amended.

B. New members of the Assessment Appeals Board are encouraged to complete a training course conducted by the State Board of Equalization as soon as is reasonably possible within one year of taking office.

(Code 1997, § 2.28.050; Ord. No. 5233, § 1, 7-22-2025)

The term of office shall be three years beginning on the first Monday in September. Members shall be assigned terms in such a manner that the terms of no more than two offices shall expire in any one year. The term of office of each member of the County Assessment Appeals Board shall be as prescribed by Section 2.20.010. Vacancies shall be filled in the same manner as the original appointment for the unexpired portion of the term.

(Code 1997, § 2.28.060)

The Board of Supervisors shall fix the compensation for members of the Assessment Appeals Board by resolution from time to time.

(Code 1997, § 2.28.070)

Rules of notice and procedures shall be adopted by the Board of Supervisors by resolution from time to time.

(Code 1997, § 2.28.080)

The Board of Supervisors shall furnish clerical or other assistance to the Assessment Appeals Board as it deems appropriate.

(Code 1997, § 2.28.090)

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.

(Code 1997, § 2.28.100; Ord. No. 4442, 1997)