Lassen County Municipal Code Ch. 2.34 Assessment Appeals Board

This chapter is enacted pursuant to Article XIII, Section 16, of the Constitution of the state of California and Section 1620 et seq., of the Revenue and Taxation Code of the state of California.

(Ord. 518 § 2, 1994)

There is created within the county of Lassen an assessment appeals board consisting of three members. The board shall exercise the powers and perform the duties provided by law in accordance with the provisions of California Constitution Article XIII, Section 16, the applicable provisions of the Revenue and Taxation Code and the applicable rules promulgated by the State Board of Equalization.

(Ord. 518 § 2, 1994)

The members of the assessment appeals board shall be appointed directly by the board of supervisors. The board of supervisors may also appoint as many alternate members as the board of supervisors deems necessary. Approval of each member shall be by majority vote of the board of supervisors. To be eligible for membership, a person must have a minimum of five years' professional experience in this state as either a certified public accountant or public accountant, licensed real estate broker, attorney, property appraiser accredited by a nationally recognized professional organization or possess competent knowledge and experience in property appraisal and taxation.

(Ord. 518 § 2, 1994)

The assessment appeals board shall commence to operate and hear all applications for assessment after the effective date of the ordinance codified in this chapter and upon appointment of board members. The term of office of members shall be as set forth in Revenue and Taxation Code Section 1623.

(Ord. 518 § 2, 1994)

No person shall be qualified to be a member of an assessment appeals board, who has, within the three years immediately preceding his or her appointment to such board, been an employee of an assessor's office.

(Ord. 518 § 2, 1994)

In the event of a vacancy on the board, the board of supervisors shall appoint a person to fill the vacancy. Such member shall serve for the remainder of the unexpired term. Upon expiration of the term of office of any member, the member shall continue to serve until a new member takes office.

(Ord. 518 § 2, 1994)

The rules of procedure, including all rules of evidence for hearings before the assessment appeals board shall be as provided in the Revenue and Taxation Code and the rules promulgated thereunder, or by the State Board of Equalization.

(Ord. 518 § 2, 1994)

The compensation for the members and alternate members of the assessment appeals board shall be fixed, from time to time, by the board of supervisors.

(Ord. 518 § 2, 1994)

An application fee of twenty-five dollars is required for each assessment appeal. The application fee shall be refunded if the applicants proceed to hearing before the assessment appeals board and the assessment appeals board grants a reduction in the assessment.

(Ord. 2026-03, 4/28/2026)