Imperial County Municipal Code Ch. 2.130 Assessment Appeals Boards

Pursuant to Section 16 of Article XIII of the California State Constitution two assessment appeals boards are hereby created. The assessment appeals boards shall be designated Assessment Appeals Board No. 1 and Assessment Appeals Board No. 2.

(Ord. No. 1452, § 1, 9-29-09)

It shall be the duty of both assessment appeals boards to equalize the valuation of the taxable property within Imperial County for the purposes of taxation in the manner and subject to the limitations contained in Article XIII of the California State Constitution.

(Ord. No. 1452, § 1, 9-29-09)

A. Each board shall consist of three regular members and one alternate member. Pursuant to Sections 1622.1 and 1623.1 of the California Revenue and Taxation Code, the board of supervisors elects to appoint the regular and alternate members of the assessment appeals boards by majority vote.

B. The term of office of the regular members shall be three years, with the initial term staggered as follows: The first appointed regular member shall serve a three-year term, the second appointed regular member shall serve a two-year term, and the third appointed regular member shall serve a one-year term. The term of the office of the alternate is three years. Except as otherwise provided by law, upon expiration of the term of office of any member, the member whose term has expired shall continue to serve until such time as his or her replacement takes office.

(Ord. No. 1452, § 1, 9-29-09)

No person shall be eligible for appointment as a regular or alternate member of either board unless he or she meets the following criteria:

A. A minimum of five years' professional experience in this state as a certified public accountant or public accountant, a licensed real estate broker, an attorney, a property appraiser accredited by a nationally recognized professional organization, or a property appraiser certified by the state office of real estate appraisers; or

B. 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.

(Ord. No. 1452, § 1, 9-29-09)

A. Any person newly appointed to be a member or alternate member of either board shall complete training prior to the commencement of his or her term or as soon as reasonably possible within one year thereafter. The member or alternate member must successfully complete a course of self-study conducted by the State board of equalization, accessible over the Internet. Certification of completion of the course shall be submitted to the clerk of the assessment appeals board that the member has been appointed to serve.

B. A member or alternate member who does not complete the training required in the time permitted shall complete the training within sixty (60) days of the date of a notice by the clerk of the assessment appeals board advising the member that his or her failure to complete the training constitutes resignation from the assessment appeals board by operation of law. If the member or alternate member fails to comply within sixty (60) days of the notice by the clerk, the member shall be deemed to have resigned his or her position on the board. However, a board member may continue to retain his or her position on the assessment appeals board to complete all appeal hearings to which the member is assigned and which commenced prior to the date of resignation.

(Ord. No. 1452, § 1, 9-29-09)

Whenever any regular member of either assessment appeals board is unable to act as a member of that board, the alternate member may sit on that board and shall have the same authority, responsibilities, and compensation as a regular member.

(Ord. No. 1452, § 1, 9-29-09)

In the event of a vacancy of any regular or alternate member of either board, the board of supervisors shall appoint the replacement for said member. A person appointed to fill such a vacancy shall serve for the unexpired term of office of the person he or she has replaced.

(Ord. No. 1452, § 1, 9-29-09)

Any regular or alternate member of either assessment appeals board may be removed from office for cause by the board of supervisors.

(Ord. No. 1452, § 1, 9-29-09)

The compensation of all members of the assessment appeals boards shall be as set by the board of supervisors.

(Ord. No. 1452, § 1, 9-29-09)

A. Commencing with Section 1636 of the California Revenue and Taxation Code, all regular and alternate members appointed to both assessment appeals boards are deemed concurrently appointed as assessment hearing officers. As provided by law and regulation, assessment hearing officers may conduct hearings on applications for reduction filed with the assessment appeals boards and make recommendations to an assessment appeals board concerning such applications.

B. In their capacity as assessment hearing officers, the officers shall serve at the pleasure of the board of supervisors. For their work performed as assessment hearing officers, the officers shall be compensated at the same rate and receive the same benefits as board members.

C. The board of supervisors may appoint others as assessment hearing officers. Such officers shall be qualified as described in Section 2.130.040 above, and shall be compensated at the same rate and receive the same benefits as board members.

(Ord. No. 1452, § 1, 9-29-09)

An assessment hearing officer may conduct hearings on applications where:

(1) The applicant is the assessee and has filed an application for reduction in accordance with applicable law, and

(2) The property under consideration is a single-family dwelling, condominium, or cooperative, or a multiple-family dwelling of four units or less, and

(3) The applicant has requested that the hearing be held before an assessment hearing officer. The clerk shall inform applicants of their right to elect a hearing before a hearing officer.

(Ord. No. 1452, § 1, 9-29-09)

Pursuant to Section 1639 of the Revenue and Taxation Code, the hearing officer shall prepare a summary report of the proceedings together with a recommendation on the application and shall transmit this report and recommendation to the clerk of the assessment appeals board.

(Ord. No. 1452, § 1, 9-29-09)

Pursuant to Section 1640.1 of the California Revenue and Taxation Code, the clerk shall transmit by mail to the applicant and to the designated assessment appeals board the hearing officer's report and recommendation on the application. The applicant shall be informed that the assessment appeals board is not bound by the recommendation of the assessment hearing officer and that he or she or the assessor is entitled to a full hearing before the assessment appeals board.

(Ord. No. 1452, § 1, 9-29-09)

A. The protesting party or the assessor may, within fourteen (14) days after mailing of the hearing officer's report and recommendation, make application for a hearing before the assessment appeals board, and the application shall be set for hearing by the assessment appeals board. The board may consider, but shall not be bound by, the recommendation of the assessment hearing officer.

B. If no application for a hearing is filed within fourteen (14) days of mailing of the hearing officer's report and recommendation, pursuant to Section 1641.1 of the California Revenue and Taxation Code, the assessment appeals board shall, without further testimony, accept the recommendation and make any necessary change in the assessed value in accordance with Section 1610.8 of the Revenue and Taxation Code.

(Ord. No. 1452, § 1, 9-29-09)

The office of the clerk of the board of supervisors shall act as the clerk of the assessment appeals boards. The clerk shall perform the duties prescribed by law and provide such additional administrative and clerical services as may be necessary to the operation of the boards.

(Ord. No. 1452, § 1, 9-29-09)

County counsel or his or her designee shall provide legal advice to the assessment appeals boards.

(Ord. No. 1452, § 1, 9-29-09)

The board of supervisors may discontinue all boards effective on the first Monday in September, subject to any such board continuing to function until matters pending before it have been disposed of pursuant to California Revenue and Taxation Code Section 1626.

(Ord. No. 1452, § 1, 9-29-09)

A. Findings. Pursuant to Section 16 of Article XIII of the California Constitution, the board of supervisors is empowered to fix the compensation for assessment appeals board members, furnish clerical and other assistance to the appeals boards, and adopt such rules of notice and procedure as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions. The board of supervisors has determined it is necessary to establish a filing fee to recover costs incurred by the clerk of the board in processing applications for changed assessment. The clerk of the board has proposed a fee amount that is reasonable and applied in a uniform manner. The board of supervisors hereby establishes the following fees to generate revenue to be used exclusively to pay the assessment appeals board's operating costs.

B. Filing Fee. An applicant shall pay a thirty-five-dollar ($35.00) nonrefundable processing fee to the clerk of the board at the time of filing an application for changed assessment with the clerk of the board. An applicant shall pay a separate filing fee for each application filed.

C. Fee for Findings of Fact. If an applicant requests the clerk of the board to prepare findings of fact pursuant to California Revenue and Taxation Code Section 1611.5, the deposit for the cost of preparing the findings of facts shall be two hundred dollars ($200.00) and payable to the clerk of the board. Pursuant to California Revenue and Taxation Code Section 1611.5, this deposit shall be paid prior to the commencement of the hearing. If the actual cost of preparing the findings of fact exceeds two hundred dollars ($200.00) the additional amount must be paid to the clerk of the board prior to the findings of fact being transmitted to the requesting party. If the actual cost of preparing the findings of fact is less than two hundred dollars ($200.00) the difference shall be refunded to the requesting party with the findings of fact.

(Ord. No. 1472, § 1, 6-21-11)