3.25 — INYO COUNTY ASSESSMENT APPEALS BOARD

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 Inyo County does hereby create an assessment appeals board. (Ord. 1311, 11/5/2024)

The assessment appeals board is created 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 assessments appeals board to exercise its powers in the manner and subject to the limitations specified by California law. (Ord. 1311, 11/5/2024)

The assessment appeals board shall consist of five members, three regular members and two alternates.

(Ord. 1311, 11/5/2024)

The board of supervisors shall appoint directly the members of the assessment appeals board. Approval of each member shall be by majority vote of the board of supervisors. (Ord. 1311, 11/5/2024)

• 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 except that upon the original selection of members to serve on the assessment appeals board, the member first selected shall serve for a term of three years beginning on the first Monday in September preceding the date of the creation of the board, the second member selected shall serve for term of two years beginning on such date, and the third member selected shall serve for a term of one year beginning on such date.

• B. Those members selected as alternates, shall serve for a three-year term except that upon the original selection to the board the alternates shall serve for a term of three years beginning on the first Monday in September preceding the date of the creation of the board.

• C. The board of supervisors shall appoint the members and alternates of the assessment appeals board, upon the expiration of any term of office or the occurrence of a vacancy on such board. Unless otherwise directed by the board, said appointment process shall adhere to the county's then existing appointment policy.

• (Ord. 1311, 11/5/2024)

A person qualifies to be appointed to the assessment appeals board pursuant to California Revenue and Taxation Code Section 1624, as may be amended. At the time of the adoption of this section, that code section establishes eligibility for those with five years or more of professional experience in California as one of the following: A certified public accountant or public accountant, a licensed real estate broker, an attorney, or a property appraiser accredited by a nationally recognized professional organization. That code section further establishes eligibility of 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, so long as documentation of qualifying experience of appeals board members shall be filed with the clerk of the board. 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 Inyo County assessor's office.

New members of the assessment appeals board shall complete a State Board of Equalization course as soon as reasonably practicable upon taking office and within the first year of their appointment. (Ord. 1311, 11/5/2024)

Pursuant to Revenue and Taxation Code Section 1604, the assessment appeals board shall hold at least one annual meeting on the third Monday in July. 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, 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 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).

(Ord. 1311, 11/5/2024)

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 Inyo County board of supervisors that do not conflict with said State laws and regulations (Ord. 1311, 11/5/2024)

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. (Ord. 1311, 11/5/2024)

§ 3.25.120

§ 3.25.100. (Reserved)

(Ord. 1311, 11/5/2024)

The clerk of the board of supervisors, or designee, shall be the clerk of the assessment appeals board and shall keep a record of their proceedings.

(Ord. 1311, 11/5/2024)

The members of the assessment appeals board shall receive reasonable compensation and travel expenses and mileage as provided for by the Inyo County board of supervisors. (Ord. 1311, 11/5/2024)