Fresno County Municipal Code Ch. 2.64 Assessment Appeals Board

The creation of assessment appeals boards, sometimes referred to as tax appeals boards, within counties to equalize the valuation of taxable property within the county is authorized pursuant to Section 9.5 of Article XIII of the Constitution of the state of California and Article 1.5 commencing with Section 1620 of Chapter 1, Division 1, Part 3 of the Revenue and Taxation Code.

(Ord. 585, § 1 (part), 1977)

There is created an assessment appeals board within the county to be designated Assessment Appeals Board No. 1, which board shall consist of five members. This board shall be subject to all of the conditions of, and have all of the duties and powers as provided by, the Constitution and laws of the State of California referred to in Section 2.64.010 of this chapter as said laws now provide and as they may in the future be amended.

(Ord. No. 17-019, § 1, 10-31-2017; Ord. 585, § 1 (part), 1977)

The members of the assessment appeals board shall be appointed directly by the board of supervisors. Each supervisorial district shall nominate one member of the assessment appeals board. The term of each member shall be three years and shall begin on the first Monday in September. Not less than sixty days prior to the expiration of the term of office of any member of the assessment appeals board, the board of supervisors shall appoint a person to serve for the succeeding term on said board.

(Ord. No. 17-019, § 2, 10-31-2017; Ord. 585, § 1 (part), 1977)

The board of supervisors shall appoint members of the assessment appeals board upon the occurrence of a vacancy on said board. The persons selected to fill the vacancy shall serve the remainder of the unexpired term and shall be nominated by the supervisorial district that made the nomination of the member who vacated the office.

(Ord. No. 17-019, § 3, 10-31-2017; Ord. 585, § 1 (part), 1977)

Each member of the assessment appeals board is required to attend six meetings per calendar year. A member shall be deemed to have resigned his or her membership for absences in excess of two regular meetings in a calendar year. This section is in lieu of ordinance Code Section 2.68.010.

(Ord. No. 17-019, § 1, 10-31-2017)

If there is a fee for processing an assessment appeal application filed with the Fresno County Assessment Appeals Board, the fee shall be non-refundable but may be waived where the applicant would qualify for a waiver of court fees and costs pursuant to California Government Code Section 68632. A valid application for waiver of the fee for processing an assessment appeal application must be in writing, signed under penalty of perjury, and presented to the Clerk of the Fresno County Assessment Appeals Board on the form provided for that purpose.

(Ord. No. 20-008, § 1, 5-26-2020)