Humboldt County Municipal Code Ch. 12 Assessment Appeals

Sections: Establishment of Assessment Appeals Board. Selection of Members. Term of Office; Vacancies; Succeeding Nominations. Eligibility. Clerk’s Duties. [Repealed] Compensation. Property Subject to Change in Ownership or Newly Constructed. Training of Newly Selected Members. 2212-1. Establishment of Assessment Appeals Board. There is hereby established for the County of Humboldt an Assessment Appeals Board pursuant to the provisions of Section 1620 et seq. of the Revenue and Taxation Code of California. (Ord. 1364, § 1, 10/30/1979) 2212-2. Selection of Members. The Assessment Appeals Board shall consist of three (3) members and two (2) alternate members appointed for that purpose by a majority of the members of the Board of Supervisors. (Ord. 1364, § 1, 10/30/1979; Ord. 2366, § 1, 7/25/2006) 2212-3. Term of Office; Vacancies; Succeeding Nominations. The term of members shall be three (3) years. The Board of Supervisors of Humboldt County shall select by majority vote one (1) person from among those nominated to serve for the succeeding term on such Board, or to fill the vacancy as the case may be. Upon expiration of the term of office of any member of the Assessment Appeals Board, the member whose term has expired shall continue to serve until such time as a new member takes office. A member whose term has expired may continue to serve for up to sixty (60) days after the expiration of such term with respect to matters on which the Assessment Appeals Board had commenced hearing prior to the expiration of the member’s term. (Ord. 1364, § 1, 10/30/1979; Ord. 1698, § 1, 7/16/1985; Ord. 2366, § 1, 7/25/ 2006) 2212-4. Eligibility. A person shall not be eligible for nomination for membership on the Assessment Appeals Board unless he/she has a minimum of five (5) years professional experience in this state as one of the following: certified public accountant or public accountant, licensed real estate broker, attorney, property appraiser accredited by a nationally recognized professional organization, or a property appraiser certified by the Office of Real Estate Appraisers, or a property appraiser certified by the State Board of Equalization, or 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 three (3) years immediately preceding his appointment, been an employee of an assessor’s office. 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 of, or a party to the proceeding of such nature is that it could reasonably be expected to influence the impartiality of his judgment in the proceedings. (Ord. 1364, § 1, 10/30/79; Ord. 2366, § 1, 07/25/2006) Up to two (2) members of a county board of supervisors who have served as a member of a county board of equalization pursuant to Revenue & Taxation Code § 1601 may serve on an assessment appeals board. The term of office for any member of the board of supervisors who serves on an assessment appeals board shall not exceed his or her term of office as a member of the county board of supervisors. Documentation of qualifying experience of appeals board members shall be filed with the clerk of the board. (Ord. 2366, § 1, 7/25/2006) 2212-5. Clerk’s Duties. The Clerk of the Board of Supervisors shall be the Clerk of the Assessment Appeals Board and keep a record of its proceeding. He/She shall perform the same duties in connection with its proceedings of the Board of Equalization. The Clerk of the Assessment Appeals Board shall fix the time and place of sessions of the Assessment Appeals Board. He/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. (Ord. 1364, § 1, 10/30/1979; Ord. 2366, § 2, 7/25/2006) 2212-6. Repealed. Repealed by Ord. 2366, § 1, 07/25/2006)

2212-7. Compensation. Members of the Assessment Appeals Board and alternate members serving in place of absent regular members of the Assessment Appeals Board shall be compensated at the rate of Forty Dollars ($40.00) for each one-half (½) day and Seventy-five dollars ($75.00) for each full day of assessment appeals hearings they are required to attend, and mileage for each mile actually and necessarily traveled from their residence in the performance of their duties as Assessment Appeals Board members at the mileage rates set forth in Section 246-6(d) of the Humboldt County Code. (Ord. 1441, § 1, 1/6/1981) 2212-8. Property Subject to Change in Ownership or Newly Constructed. The Assessment Appeals Board shall hear applications for a reduction in assessment in cases in which the issue is whether or not property that has been subject to a change in ownership, as defined in Chapter 2 (commencing with Section 60) of Part 0.5 of the Revenue and Taxation Code, or has been newly constructed, as defined in Chapter 3 (commencing with Section 70) of Part 0.5 of the Revenue and Taxation Code. (Ord. 1821, § 1, 2/9/1988) 2212-9. Training of Newly Selected Members. Every person newly selected for membership on or newly appointed to be a member of, an assessment appeals board shall complete the training described in Revenue & Taxation Code § 1624.02 (and its progeny) prior to the commencement of his or her term on the Assessment Appeals Board or as soon as reasonably possible within one year thereafter. (Ord. 2366, § 1, 07/25/2006) A member of an assessment appeals board who does not complete the training required by this section in the time permitted shall complete the training within 60 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 60 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. (Ord. 2366, § 1, 7/ 25/2006) § 2213-1. § 2213-2. § 2213-3.